Opinion
28733-21
03-15-2022
Avis L. Reynolds Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 18, 2021, the Court received from petitioner correspondence, attached to which was a copy of a notice of deficiency dated July 26, 2021, issued to petitioner with respect to the 2018 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 28733-21. On November 5, 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 December 20, 2021. On November 29, 2021, the Court then received from petitioner a further letter 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 (IRS) to resolve the 2018 tax matters, and had apparently done so through payment, rather than to continue with the instant Court proceeding. Petitioner is reminded that the IRS, which is entirely separate from the Tax Court, is the entity that handles the processing of payments and returns.
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 served November 5, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.