Opinion
34940-21
04-08-2022
DARRELL PICKNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 15, 2021, the Court received from petitioner a letter, which letter referenced dispute with respect to the 2018 taxable year. To protect any 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. 34940-21. On February 17, 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 March 30, 2022. On March 2, 2022, the Court then received from petitioner a further letter clarifying an earlier letter from petitioner received January 10, 2022, and confirming that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2018 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 February 17, 2022 it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.