Opinion
20000-21
11-12-2021
Gary Mount Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On June 7, 2021, the Court received from petitioner a letter, which letter referenced a dispute with the Internal Revenue Service. 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. 20000-21. On August 31, 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 October 15, 2021. On September 7, 2021, the Court then received from petitioner a further letter indicating that petitioner did not intend by the initial correspondence with this Court to begin a case herein and that petitioner preferred to work administratively through the Internal Revenue Service to resolve 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 dated August 31, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.