Opinion
24204-21
01-06-2022
James W. McAdams, Jr. & Alesha R. McAdams Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
By Order served September 30, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee in this case. To date, petitioners have not complied with that Order.
On November 15, 2021, the Court filed a letter by petitioners. The letter states that the petition in this case was filed "inadvertently" and that, because petitioners "have since settled this matter directly with the Internal Revenue Service", "there is no reason for this petition and case to move forward."
Accordingly, it appearing that petitioners do 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.