Opinion
13298-21
09-22-2021
Wilhelm Charles Walter Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 6, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. However, the motion also explained that the case was duplicative of the timely proceeding filed at Docket No. 9458-21S, both challenging a notice of deficiency for the taxable year 2018 issued to petitioner. The motion further represented that petitioner had no objection to the granting thereof.
Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 13298-21 is closed on the ground of duplication.
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