Opinion
24643-21S
03-11-2022
Warren L. Dumke & Judith D. Dumke Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On July 6, 2021, the Court received from petitioners a petition, attached to which was a copy of a notice of deficiency dated April 5, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that petition, although not bearing original signatures, to commence this case at Docket No. 26463-21S. On October 13, 2021, the Court issued an Order directing the filing of a Ratification of Petition for this litigation on or before November 29, 2021. On November 15, 2021, the Court then received from petitioner Judith D. Dumke a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that there is no intent to file a Ratification of Petition as directed in the Court's Order served October 13, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.