Opinion
7809-20S
01-14-2022
Paul Woods & Marjean Woods Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 13, 2020, respondent filed a Motion To Close On Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 5743-20S as, in both cases, petitioners seek review of a notice of deficiency, dated March 20, 2020, issued with respect to petitioners' 2017 tax year.
Upon review of the records in the case at Docket No. 5743-20S and in this case, respondent's motion appears well-supported. Furthermore, on March 9, 2021, a stipulated decision was entered in Docket No. 5743-20S. That decision is now final, and we therefore lack jurisdiction over petitioners' 2017 tax year in this case.
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.