Opinion
30130-21
03-31-2022
HARRY D. UREY SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 14, 2021, the Court received from petitioner a letter, which letter referenced potential dispute 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. 30130-21. On November 24, 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 January 10, 2022. On December 17, 2021, the Court then received from petitioner a further letter indicating that petitioner preferred to work administratively through the Internal Revenue Service to resolve the 2019 tax matters, through payment, rather than to continue with the instant Court proceeding. 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 24, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.