Opinion
9143-23
07-21-2023
MICHAEL MILSHTAIN & SOFIA MILSHTAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On May 30, 2023, correspondence from or on behalf of petitioners was filed as an imperfect petition to commence the above-docketed case. By Order served June 8, 2023, the Court directed petitioners to file an Amended Petition for consideration. Petitioners were also provided with an Amended Petition form to complete for that purpose.
Subsequently, on July 17, 2023, the Court received from petitioners the Amended Petition form. However, the sole statement on the form was as follows: "I would like to withdraw my petition and close the case". As such, the document was not in the nature of a proper pleading or Amended Petition and was filed as a letter. Moreover, it clearly demonstrates that petitioners do not wish to pursue this litigation and do not intend to file a proper Amended Petition as directed in the Court's Order.
Thus, in view of the foregoing, it is ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.