Opinion
36926-21
08-25-2022
ELIZABETH OGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On March 21, 2022, respondent filed in this case a Motion to Close on Ground of Duplication, asserting therein that this case should be closed as it is a duplicate of petitioner's case at Docket No. 1796-21S. A stipulated decision was entered in Docket No. 1796-21S. That decision is now final. I.R.C. sec. 7481(b). Respondent also states that petitioner does not object to the granting of his motion to close at Docket No. 36926-21.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted in that this case is dismissed for lack of jurisdiction on the ground of duplication with respect to petitioner's case at Docket No. 1796-21S.