Opinion
36340-21L
04-25-2022
MARY C. FITZGERALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 6, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of determination concerning collection action dated November 15, 2021, issued to petitioner with respect to the 2014 through 2019 taxable years. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 36341-21L. On February 3, 2022, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before March 21, 2022. On March 30, 2021, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order served February 3, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.