Opinion
20110-22
10-14-2022
PATRICIA STELLWAGEN & GRANT STELLWAGEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On October 7, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 20110-22, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 6536-22, both of which are premised on a notice of deficiency issued to petitioners with respect to taxable year 2019. The motion indicated that petitioners had no objection to the granting thereof. However, insofar that an Order of Dismissal for Lack of Jurisdiction was entered in Docket No. 6536-22 on September 16, 2022, on the ground that the filing fee had not been paid, and jurisdictional shortcomings likewise exist in this Docket No. 20110-22, the latter should more appropriately dismissed as well.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that respondent's Motion To Close on Ground of Duplication filed October 7, 2022, is denied. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 20110-22 is dismissed for lack of jurisdiction.