Opinion
4090-22
04-12-2022
BENJAMIN ALAN MORRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On February 4, 2022, the Court received from petitioner a letter, which letter referenced dispute with respect to the 2020 taxable year. To protect any statutory time period within which to begin a case, 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. 4090-22. On March 9, 2022, 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 May 9, 2021. On April 1, 2022, the Court then received from petitioner further correspondence characterized as a "Motion To Dismiss", and indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the tax matters, 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 served March 9, 2022, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted in that this case is dismissed for lack of jurisdiction on the ground that petition failed to pay the Court's filing fee.