Opinion
18682-23
03-01-2024
KENNETH JAMES CARLISLE JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On January 10, 2024, respondent filed a Motion to Close on Ground of Duplication on the ground that petitioner previously filed a petition for redetermination with the Court challenging respondent's notice of deficiency for tax year 2016. On January 22, 2024, respondent filed a supplement to his motion.
The record shows that on March 25, 2019, respondent issued a notice of deficiency to petitioner for the tax year 2016. On June 24, 2019, petitioner filed a timely petition assigned Docket No. 10882-19S, challenging the above-described notice of deficiency. On September 20, 2022, the Court entered a decision at Docket No. 10882-19S. The Court's decision at Docket No. 10882-19S is now final. Sec. 7481(b).
On November 27, 2023, petitioner filed with the Court a second petition in which he again challenges his tax liability for tax year 2016. Because petitioner previously challenged the notice of deficiency at Docket No. 10882-19S, it follows that such notice does not provide a basis for petitioner to invoke the Court's Jurisdiction in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), affg. 86 T.C. 1319 (1986). Finally, there is no indication that respondent issued any other notice of deficiency or notice of determination for tax year 2016 that would permit petitioner to invoke the Court's jurisdiction for that year.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, as supplement, is granted in that this case is dismissed on the ground that the notice of deficiency for 2016 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action.