Opinion
14713-21
09-22-2021
Emily E. Jacobsen Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 26, 2021, the Court received from petitioner a letter, which letter referenced a dispute with the Internal Revenue Service (IRS) with respect to the 2018 taxable year. To protect any statutory time period within which to begin a case, the Court filed that letter, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 14713-21. On July 19, 2021, 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 August 27, 2021. On July 28, 2021, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the IRS 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 pay the filing fee to continue this proceeding as directed in the Court's Order dated July 19, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.
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