Opinion
13670-22
08-25-2022
STEVE STURDY & LAURIE STURDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On June 3, 2022, the Court received from petitioners a letter, which letter referenced dispute of a notice of deficiency issued to petitioners with respect to the 2019 taxable year. To protect any statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 13670-22. On June 22, 2022, 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 22, 2022. On August 19, 2022, the Court then received from petitioners a further letter indicating that petitioners did not intend by the initial correspondence with this Court to begin a case herein and that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters, 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 served June 22, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.