Opinion
11779-23 16051-23
12-05-2023
MARIA ACOSTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 4, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in the case at Docket No. 16051-23 on the ground that petitioner had failed to submit the filing fee. Thereafter, on the same date, respondent filed a Motion to Dismiss for Lack of Jurisdiction in that case.
Upon review of respondent's Motion, and further review of the Court's records, it has come to the Court's attention that the case at Docket No. 16051-23 is a duplicate of the case at Docket No. 11779-23: Both cases have been filed by petitioner in response to a notice of deficiency issued to her on March 27, 2023, for the taxable year 2021.
Respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 11779-23 on September 15, 2023. It appears that the set of documents that were received and filed by the Court as the Petition to commence the case at Docket No. 16051-23 on October 6, 2023, were intended by petitioner as an objection to respondent's Motion to Dismiss for Lack of Jurisdiction filed in the case at Docket No. 11779-23. We will therefore close the case at Docket No. 16051-23 on the ground of duplication and take such further related action as set forth below. It is accordingly
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in the case at Docket No. 16051-23 on December 4, 2023, is vacated and set aside. It is further
ORDERED that the case at Docket No. 16051-23 is closed on the ground of duplication with the case at Docket No. 11779-23. Any future filings relating to the notice of deficiency issued to petitioner for the taxable year 2021 must be directed to the case at Docket No. 11779-23. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed on December 4, 2023, at Docket No. 16051-23 is moot. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed October 6, 2023, in the case at Docket No. 16051-23, and shall file it, as of the service date of this Order, at Docket No. 11779-23, as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.