Opinion
29840-21
03-31-2022
LARRY A. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 7, 2021, the Court received from petitioner a correspondence incorporating a copy of a notice of deficiency dated June 21, 2021, issued to petitioner with respect to the 2018 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 29840-21. On December 14, 2021, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before January 24, 2022. On December 17, 2021, the Court then received from petitioner petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order served December 14, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.