Opinion
7834-24
06-10-2024
DEMETRIUS L. RANKIN & YOLANDA T. RANKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 13, 2024, the Court received and filed correspondence from petitioners as the Petition to commence this case. Among the documents submitted by petitioners was a copy of a notice of deficiency issued to them for the taxable year 2021. Because petitioners did not submit the Court's $60.00 filing fee, the Court directed them, by Order served May 16, 2024, to pay the filing fee on or before June 17, 2024. That Order warned petitioners that failure to pay the filing fee may result in the dismissal of this case. To date, the filing fee remains unpaid.
On June 3, 2024, the Court received and filed a letter by petitioners dated May 27, 2024. Therein, petitioners confirm receipt of the Court's Order served May 16, 2024, and state that they "do not want to file a petition with the Tax Court and * * * want to setup a payment plan." No filing fee was submitted with the letter.
In view of the foregoing, we inform petitioners that the U.S. Tax Court is separate and independent from the Internal Revenue Service (IRS). Additionally, we remind petitioners that failure to pay the filing fee on or before June 17, 2024, may result in the dismissal of this case.
Upon due consideration and for cause, it is
ORDERED that at this time the Court will take no further action on petitioners' above-referenced letter.