Opinion
13483-21
11-09-2021
Sawaran M. Singh & Jasvir Kaur Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On April 19, 2021, the Court received on behalf of petitioners a letter, attached to which was a copy of a notice of deficiency dated March 1, 2021, issued to petitioners with respect to the 2018 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 13483-21. On July 14, 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 August 27, 2021. On August 30 and 31, 2021, the Court then received on behalf of petitioners further communications indicating that petitioners 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 petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order dated July 14, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.