Opinion
12183-23
09-05-2023
RICHARD D. GILLIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 31, 2023, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated June 26, 2023, issued to petitioner with respect to the 2021 taxable year. 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. 12183-23. On August 2 and 7, 2023, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation. On August 28, 2023, 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 that petitioner preferred to work administratively through the Internal Revenue Service (IRS) to resolve the 2021 tax concerns through payment, and had apparently done so. The Tax Court is entirely separate from the IRS and does not handle matters of payment, nor does the Court have any access to "check [petitioner's] IRS account" as suggested. Accordingly, it appearing that petitioner does not intend to file a Ratification of Petition and pay the filing fee 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.