Opinion
26583-22
02-13-2023
CHRISTOPHER GORZELIC & JESSICA L. GORZELIC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On November 28, 2022, the Court received from petitioners correspondence, which correspondence incorporated a portion of a notice of deficiency dated August 29, 2022, 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 material as a petition to commence this case at Docket No. 26583-22. On December 27, 2022, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before January 26, 2023. Petitioners paid the filing fee on January 30, 2023. On February 3, 2023, the Court then received from petitioners a further letter indicating that petitioners did not intend by the initial correspondence with this Court to begin a case herein and 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 file an amended petition as directed in the Court's Order served December 27, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.