Opinion
5833-21
06-11-2021
Yvonne H. Reynolds Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On February 16, 2021, the Court received from petitioner correspondence incorporating a copy of a notice of deficiency dated December 7, 2020, issued to petitioner with respect to the 2017 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that material as a petition to commence this case at Docket No. 5833-21. On May 4, 2021, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before June 18, 2021. On June 7, 2021, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2017 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order dated May 4, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.