Opinion
14927-23
11-09-2023
BREANNA N. LASSETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 11, 2023, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated June 5, 2023, 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 as a petition to commence this case at Docket No. 14927-23. On September 20 and 25, 2023, the Court issued Orders directing the filing of a Ratification of Petition and payment of the filing fee for this litigation. On November 1, 2023, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2021 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 to pursue this litigation as directed in the Court's Orders, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.