Opinion
14150-21
11-01-2021
Harold M. Weaver & Vicka Bryant Weaver Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 29, 2021, the Court received from petitioners a letter, attached to which was a copy of a notice of deficiency dated March 10, 2021, issued to petitioners with respect to the 2017 taxable year. To protect petitioner's statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 14150-21. On July 19, 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 August 30, 2021. On August 17, 2021, the Court then received from petitioners a First Amended Petition form on which petitioners had simply written: "Please remove this from your docket as this has been resolved". No filing fee was submitted. Such suggests that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2017 tax matters, and have done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to pay the filing fee as directed in the Court's Order dated July 19, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.