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Obiadazie v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 16193-22 (U.S.T.C. Aug. 3, 2022)

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.


Summaries of

Obiadazie v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 16193-22 (U.S.T.C. Aug. 3, 2022)
Case details for

Obiadazie v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS OBIADAZIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 16193-22 (U.S.T.C. Aug. 3, 2022)