Opinion
996-22S
04-26-2023
NEAL S. PHALORA & BRANDY M. PHALORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 22, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 996-22S, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 989-22S, both of which are premised on a notice of deficiency issued to petitioners with respect to taxable year 2018. However, insofar that a decision was entered in Docket No. 989-22S on May 17, 2022, and is now final pursuant to section 7481(b) of the Internal Revenue Code, the motion is more properly in the nature of a Motion To Dismiss on for Lack of Jurisdiction and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 989-22S and 996-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed March 22, 2022, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 996-22S is dismissed on the ground that the notice of deficiency for 2018 does not provide a basis for petitioners to invoke the Court's jurisdiction in this action. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986).