Opinion
493-24
03-01-2024
OSCAR DURAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On January 8, 2024, the Court received from petitioner a correspondence, attached to which was a copy of a notice of deficiency dated December 7, 2023, issued to petitioner with respect to the 2020 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that material as a petition to commence this case at Docket No. 493-24. On January 10 and 23, 2024, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation. On February 26, 2024, the Court then received from petitioner a further letter indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and advising: "I do not need any court for any case" and "I do not need anything from IRS /or U.S. Tax Court". proceeding. Accordingly, it appearing that petitioner does not intend to file a Ratification of Petition and pay the filing fee to pursue this litigation as directed in the Court's Orders, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.