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.