Opinion
13440-24
09-19-2024
NANCY YANEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On August 15, 2024, the Court received from petitioner a letter, attached to which was a partial copy of a notice of deficiency dated July 19, 2024, issued to petitioner with respect to the 2022 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. 13440-24. On August 19, 2024, the Court issued an Order directing the filing of an amended petition and payment of the filing fee for this litigation on or before September 18, 2024. On September 16, 2024, the Court then received from petitioner payment of the filing fee and further correspondence, filed as a letter, that, while written across a petition form, merely stated "Please close the case!!!" Hence, at this juncture, the record herein suggests that petitioner prefers to work administratively through the Internal Revenue Service to resolve the 2022 tax matters, rather than to continue with the instant Court proceeding. The recent communication does not qualify as a proper petition reflecting an intent to dispute a relevant IRS through litigation before this Court. Accordingly, it appearing that petitioner does not intend to file a proper amended petition as directed in the Court's Order, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.