Opinion
19335-21 20669-21L
01-26-2022
Ha Tran, et al. Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 1, 2021, the Court received from petitioner a letter dated May 24, 2021, in which petitioner seeks review with respect to petitioner's 2008 through 2013 tax years. That letter was filed as the petition to commence the case at Docket No. 19335-21. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court with respect to petitioners' 2008 through 2013 tax years is attached to that petition. On October 5, 2021, respondent filed in the case at Docket No. 19335-21 a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner for her 2008 through 2013 tax years. On November 22, 2021, petitioner filed an objection to respondent's motion to dismiss for lack of jurisdiction.
On June 4, 2021, the Court received from petitioner a copy of the same letter referenced in the paragraph above. That letter was filed as the petition to commence the case at Docket No. 20669-21L. Attached to that petition is a notice of determination concerning collection action, which appears to be dated February 13, 2018, issued to petitioner for her 2008, 2010, 2011, and 2012 tax years. On October 6, 2021, respondent filed in the case at Docket No. 20669-21L a motion to dismiss for lack of jurisdiction. Respondent asserts in that motion that (2) as to tax years 2008, 2010, 2011, and 2012, the petition at Docket No. 20669-21L was not filed within the time prescribed by the Internal Revenue Code, and (2) as to tax years 2009 and 2013, no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioner. Although the Court directed petitioner to file an objection, if any, to respondent's motion in that case, to date petitioner has not done so.
A review of the records in the cases at Docket Nos. 19335-21 and 20669-21L discloses that the cases are duplicative inasmuch as both petitions seek review with respect to petitioner's 2008 through 2013 tax years. Accordingly, we will close the case at Docket No. 20669-21L on the ground of duplication.
Upon due consideration, it is
ORDERED that, on the Court's own motion, the case at Docket No. 20669-21L is closed on the ground of duplication with petitioner's case at Docket No. 19335-21. It is further
ORDERED that the Clerk of the Court shall copy the petition at Docket No. 20669-21L and file it as an amendment to petition in the case at Docket No. 19335-21 as of the date this Order is issued. It is further
ORDERED that the caption of this case at Docket No. 19335-21 is amended by adding the letter "L" to the docket number, and the Clerk of the Court is directed to add the letter "L" to the docket sheet and other records of her office and process that case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further
ORDERED that, on or before February 14, 2022, in the case at Docket No. 19335-21L respondent may either (1) withdraw his motion to dismiss for lack of jurisdiction, filed October 5, 2021, or (2) file a supplement to his motion to dismiss for lack of jurisdiction and therein address the notice of determination concerning collection action issued to petitioner for her 2008, 2010, 2011, and 2012 tax years.