Opinion
18513-22S
09-09-2022
MICHAEL W. HAGERTY & BARBARA A. HAGERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On August 10, 2022, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency dated May 9, 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, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 18513-22S. On August 22, 2022, 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 September 21, 2022. On September 6, 2021, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2020 tax matters, and had apparently done so, 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 served August 22, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.