Opinion
6213-23
06-06-2023
BILLY GANNON & KRISTEN GANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On April 4, 2023, the Court received from petitioners a letter, attached to which was a partial copy of a notice of deficiency dated January 3, 2023, issued to petitioners with respect to the 2020 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 6213-23. On April 25, 2023, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted, on or before May 25, 2023. On May 25, 2023, the Court then received from petitioners further correspondence, filed as a "Motion To Dismiss" indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2020 tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to pay the filing fee to pursue this litigation as directed in the Court's Order, it is
ORDERED that petitioners' just-referenced motion is granted in that this case is dismissed for lack of jurisdiction on the ground that petitioners failed to pay the filing fee..