Opinion
19360-21
01-05-2022
Emil Justo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 28, 2021, the Court received from petitioner a letter, which letter referenced dispute 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. 19360-21. On August 30, 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 October 7, 2021. On October 18, 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 pay the filing fee to pursue this litigation, as directed in the Court's Order dated August 30, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.