Opinion
4235-23
06-08-2023
1601 MAIN OWNER LLC, MAST COLUMBIA, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order served May 18, 2023, the parties were directed to show cause in writing why this case should not be dismissed for lack of jurisdiction consistent with I.R.C. section 6226(b)(4). Respondent failed to do so.
On May 22, 2023, respondent filed a Motion to Dismiss for Duplication of Petition.
On June 6, 2023, petitioner filed a Motion in Limine.
On June 7, 2023, petitioner filed Petitioner's Response to the Order to Show Cause and Objection to Respondent's Motion to Dismiss on the Ground of Duplication, in which petitioner does not dispute that a previous partnership action was commenced by the tax matters partner with respect to the partnership for the same taxable year as this case.
Premises considered, it is
ORDERED that respondent's Motion to Dismiss is denied as moot. It is further
ORDERED that petitioner's Motion in Limine is denied as moot. It is further
ORDERED that the Court's Order to Show Cause dated May 18, 2023, is hereby made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction on the ground that a prior petition was filed in respect to 1601 Main Owner LLC's 2017 tax year.