Opinion
19813-23
02-16-2024
LOUIS J. FOEHRKOLB & JAYNE E. FOEHRKOLB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 12, 2023, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency dated September 11, 2023, issued to petitioners with respect to the 2021 taxable year. To protect petitioners' statutory time period within which to begin a case, the Court filed that material as a petition to commence this case at Docket No. 19813-23. On December 18, 2023, 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 16, 2024. On February 14, 2024, the Court then received from petitioners a further letter indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2021 tax matters, and had apparently done so through payment, 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 to pursue this litigation 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.