Opinion
29620-21
11-29-2021
James Link & Larysa Link Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On August 16, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated July 16, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' 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. 29620-21. On October 26, 2021, the Court then received from petitioners further correspondence indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to 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.