Opinion
14179-21
08-31-2021
Keith N. Hawkins Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On April 29, 2021, this Court, which is separate and independent from the IRS, received a signed Notice of Deficiency - Waiver with respect to petitioner's 2108 tax year. As that document was mailed to this Court, it was filed as a petition to commence this case to protect the taxpayer's interests to the extent possible. The Court's $60.00 filing fee was not paid. By Order issued July 19, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee for this case. On August 6, 2021, petitioner filed a Letter Dated July 26, 2021, in which petitioner states "I did not petition for there to be a court proceeding". Petitioner's letter suggests that petitioner does not intend to file an amended petition and pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file an amended petition and pay the Court's filing fee.