Opinion
28818-21
12-30-2021
Richard Lynn Minaya Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On August 23, 2021, the Court received from petitioner a letter, which letter referenced dispute with a notice of deficiency issued to petitioner with respect to the 2018 taxable year. 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. 28818-21. On November 23, 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 January 3, 2022. On December 6, 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 allegedly done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to pay the filing fee as directed in the Court's Order dated November 23, 2021, and the record herein raising concerns about the timeliness of the petition, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.