Opinion
26130-21
01-13-2022
James Giljohann Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On July 15, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated June 21, 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 that letter, although neither signed nor accompanied by the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 26130-21. On October 29, 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 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 ratify the petition with an original signature and to pay the filing fee to pursue this litigation, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.