Opinion
4711-24
05-15-2024
STEPHEN JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 25, 2024, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated February 26, 2024, issued to petitioner with respect to the 2021 taxable year. To protect petitioner's 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. 4711-24. On March 27, 2024, 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 April 26, 2024. On April 26, 2024, the Court then received from petitioner a further letter indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2021 tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to pay the filing fee as directed in the Court's Order, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.