From Casetext: Smarter Legal Research

Waldron v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 15673-22 (U.S.T.C. Aug. 15, 2022)

Opinion

15673-22

08-15-2022

RUSTY WALDRON & CHRISTINE WALDRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On June 27, 2022, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated June 12, 2022, 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, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 15673-22. On July 18, 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 16, 2022. On August 8, 2022, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2020 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intent to pay the filing fee to pursue this litigation, as directed in the Court's Order served July 18, 2022, it is

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.


Summaries of

Waldron v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2022
No. 15673-22 (U.S.T.C. Aug. 15, 2022)
Case details for

Waldron v. Comm'r of Internal Revenue

Case Details

Full title:RUSTY WALDRON & CHRISTINE WALDRON, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 15, 2022

Citations

No. 15673-22 (U.S.T.C. Aug. 15, 2022)