Opinion
21728-21
04-01-2022
ANNA B. HEBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 16, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated March 8, 2021, issued to petitioner with respect to the 2018 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 21728-21. On September 13, 2021, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation on or before October 21, 2021. On October 12, 2021, the Court then received from petitioner a further letter indicating that petitioner 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 petitioner does not intend to file a Ratification of Petition and pay the filing fee as directed in the Court's Orders served September 13, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.