Opinion
25376-22
03-21-2023
JIMMY THOMAS & DWAINE THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 14, 2022, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated October 31, 2021, issued to petitioners with respect to the 2020 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. 25376-22. On December 6 and 15, 2022, the Court issued Order directing the filing of a Ratification of Petition by Jimmy Thomas and payment of the filing fee for this litigation. On January 9, 2023, 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 2020 tax matters, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to file a Ratification of Petition and pay the filing fee as directed in the Court's Orders, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that the copy of petitioners' January 9, 2023, letter duplicatively filed as a Motion for Entry of Decision at Docket Entry #7 is hereby deemed stricken from the Court's record in this case.