Opinion
17050-21
11-17-2021
Laura E. Leszczynski-Principa Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
On May 11, 2021, the Court received from petitioner correspondence comprising a partial copy of a notice of deficiency dated February 8, 2021, issued to petitioner with respect to the 2018 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. 17050-21. On August 9, 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 September 23, 2021. On September 7, 2021, the Court then received from petitioner a First Amended Petition which merely explained that petitioner did not dispute the Internal Revenue Service (IRS) determination, had already set up a payment plan to pay the back taxes, and did not need any hearing. As such, the submission clarified that petitioner preferred to work administratively through the IRS to resolve the 2018 tax matters, and was in the process of doing so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file pay the filing fee to pursue this litigation, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.