Gniewek v. Comm'r of Internal Revenue

Full title: Stanley Gniewek, Deceased, Terry Gniewek, Surviving Spouse Petitioner v…

Court: United States Tax Court

Date published: Jan 7, 2022

No. 22774-21 (U.S.T.C. Jan. 7, 2022)

Opinion

22774-21

01-07-2022

Stanley Gniewek, Deceased, Terry Gniewek, Surviving Spouse Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge.

By Order served September 23, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's $60.00 filing fee in this case. On November 5, 2021, petitioner filed a first amended petition. Therein, petitioner advises that the parties have settled the dispute over the underlying tax liability that is the subject of this proceeding and requests that the Court "cancel" this case. To date, petitioner has not paid the Court's filing fee.

Accordingly, upon further review of the record in this case, and it appearing that petitioner does not intend to pay the filing fee, it is

ORDERED that the caption of this case is amended to read: "Stanley Gniewek, Deceased & Terry Gniewek, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further

ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed January 4, 2022, is denied as moot.