Opinion
11518-21
10-07-2021
James Haigler & Linda Haigler Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On March 31, 2021, the Court received on behalf of petitioners a letter, attached to which was a copy of a notice of deficiency dated March 8, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 11518-21. On June 17, 2021, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before August 2, 2021. On August 3, 2021, the Court then received on behalf of petitioners a further letter indicating that petitioners 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 petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order dated June 17, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
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