Opinion
26483-21
03-31-2022
PATRICIA LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 26, 2021, the Court received from petitioner a letter, attached to which was a copy of a notice of deficiency dated May 17, 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, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 26483-21. On November 2, 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 December 14, 2021. On December 22, 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 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 served November 2, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.