Opinion
19299-22
09-29-2022
RONNIE ZIBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On August 22, 2022, the Court received from petitioner a letter, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. By Orders served September 2 and 12, 2022, the Court directed petitioner to pay the Court's $60.00 filing fee for this case and file a ratification of petition. On September 27, 2022, the Court received a letter from petitioner that was filed as a Motion for Entry of Decision. Petitioner's motion states that he would like this case dismissed. Petitioner's motion suggests that petitioner does not intend to pay the Court's filing fee and file a ratification of petition.
Upon due consideration, it is
ORDERED that petitioner's Motion for Entry of Decision is recharacterized as a Motion to Dismiss. It is further
ORDERED that this case is dismissed for lack of jurisdiction on the grounds that petitioner failed to pay the Court's filing fee and file a ratification of petition.