Opinion
3190-22
06-03-2022
DARRYL G. PEREZ & IRENE A. PEREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 26, 2022, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated November 15, 2021, issued to petitioners with respect to the 2019 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 3190-22. On March 24, 2022, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before may 23, 2022. On May 2, 2022, the Court then received from petitioners a further letter indicating that a payment had been made to the Internal Revenue Service. Subsequently, on June 1, 2022, respondent filed a report advising of communications with petitioners and confirming that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters through payment, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order served March 24, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.