Opinion
14943-22
08-01-2022
HILARY LUNN & MAREA MURRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 16, 2022, the Court received from petitioners a letter, which letter referenced dispute with a notice of deficiency issued to petitioners with respect to the 2019 taxable year. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 14943-22. On July 6, 2022, the Court issued an Order directing payment of the filing fee for this litigation be made on or before September 6, 2022. On July 25, 2022, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters, and had apparently 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 as directed in the Court's Order served July 6, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.