Werner v. Comm'r of Internal Revenue

Full title: Ron Werner Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 7, 2021

No. 9499-21 (U.S.T.C. Sep. 7, 2021)

Opinion

9499-21

09-07-2021

Ron Werner Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

By Order issued June 4, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee or submit an Application for Waiver of Filing Fee for the Court's consideration. On August 9, 2021, petitioner submitted a letter, which was inadvertently filed in the record as a Letter for Petitioner. We will recharacterize that letter. In his letter, petitioner indicates that this matter has been resolved with the IRS. Petitioner's letter suggests that petitioner does not intend to file an amended petition and pay the Court's filing fee.

Upon due consideration, it is

ORDERED that the Letter for Petitioner, filed August 9, 2021, is recharacterized as a Letter. It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to file an amended petition and pay the Court's filing fee.

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