Opinion
16465-21S
09-09-2021
John W. Michael & Linda L. Michael Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
By Order dated August 3, 2021, the Court directed petitioners to pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On August 17, 2021, petitioners filed a Letter Dated August 9, 2021, in which petitioners indicate that this matter has been resolved with the IRS and they do not wish to continue to prosecute this case. Petitioners' letter suggests that they do not intend to pay the Court's filing fee.
Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioners failed to pay the Court's filing fee.
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