Opinion
18810-21
09-24-2021
Edgar Myers & Lisa Myers Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On May 25, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated February 8, 2021, issued to petitioners 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. 18810-21. On August 30, 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 October 7, 2021. On September 16, 2021, the Court then received from petitioners a further letter indicating that petitioners did not intend by the initial correspondence with this Court to begin a case herein and that petitioners 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. (A copy of such letter had also been filed electronically under the inappropriate designation "Motion To Withdraw" on September 8, 2021.)
Accordingly, it appearing that petitioners do not intend to pay the filing fee as directed in the Court's Order dated August 30, 2021, and the record raising additional jurisdictional concerns, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that the duplicative document filed September 8, 2021, as a Motion To Withdraw shall be deemed stricken from the Court's record in this case.
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