Opinion
16193-22
08-03-2022
THOMAS OBIADAZIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 5, 2022, the Court received from petitioner a letter, which letter referenced referenced concerns with respect to the 2019 taxable year. To protect petitioner's 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. 16193-22. On July 21, 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 September 19, 2022. On August 1, 2022, the Court then received from petitioner a further letter, filed as a Motion To Dismiss, 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 the 2019 tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to pay the filing fee to pursue this litigation as directed in the Court's Order served July 21, 2022, it is
ORDERED that petitioner's just-referenced motion is granted in that this case is dismissed for lack of jurisdiction on the ground that petitioner failed to pay the Court's filing fee.