Opinion
7330-21
06-23-2021
Debbie Judge Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On March 1, 2021, the Court received from petitioner a letter, which letter referenced dispute of amounts allegedly owing with respect to the 2018 taxable year. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 7330-21. On May 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 July 1, 2021. On June 16, 2021, 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 asking that the earlier submission be disregarded. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee to pursue this litigation as directed in the Court's Order dated May 17, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.