Opinion
12628-21
10-14-2021
Vikkie O. Frank Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 13, 2021, the Court received from petitioner correspondence, attached to which was a partial copy of a notice of deficiency dated February 8, 2021, issued to petitioner with respect to the 2018 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed those materials as a petition to commence this case at Docket No. 12628-21. On July 6, 2021, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before August 26, 2021. On August 8, 2021, the Court then received from petitioner further correspondence indicating that petitioner 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 petitioner does not intend to file a proper, signed amended petition and pay the filing fee as directed in the Court's Order dated July 6, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
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