Opinion
32700-21
04-14-2022
LEROY WRIGHT, SR. & MARGARET L. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 19, 2021, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency dated August 27, 2021, issued to petitioners with respect to the 2019 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that letter as a petition to commence this case at Docket No. 32700-21. On December 27, 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 February 7, 2022. On January 27, 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 2019 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to file an amended petition and pay the filing fee as directed in the Court's Order served December 27, 2021, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. 1