Opinion
18830-22
09-22-2022
YESENIA RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On August 15, 2022, the Court received from petitioner a letter, which letter referenced dispute with respect to the 2020 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. 18830-22. On August 26, 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 September 26, 2022. On September 12, 2022, 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 to resolve the 2020 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 August 26, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.