Le Nguyen v. Comm'r of Internal Revenue

Full title: Le Nguyen Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 5, 2022

No. 26594-21 (U.S.T.C. Jan. 5, 2022)

Opinion

26594-21

01-05-2022

Le Nguyen Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

By Order served October 18, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's $60.00 filing fee in this case. To date, petitioner has not complied with that Order.

On November 18, 2021, the Court filed petitioner's letter dated November 10, 2021. Therein, petitioner states that the dispute over the underlying tax liability has been resolved, and that petitioner has paid the balance due to the Internal Revenue Service. Petitioner further states that a trial is no longer needed.

Accordingly, it appearing that petitioner does not intend to file a proper amended petition and pay the Court's filing fee, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.