Opinion
28028-21
04-18-2022
SUZANNE MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 17, 2021, the Court received from petitioner a letter, which letter referenced dispute of a notice of deficiency issued to petitioner. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 28028-21. On October 27, 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 December 13, 2021. On January 24, 2022, the Court then received from petitioner a further letter suggesting that petitioner preferred to work administratively through the Internal Revenue Service (IRS) to resolve the tax matters, rather than to continue with the instant Court proceeding. The Tax Court is an entirely separate entity from the IRS. 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 October 27, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.