Opinion
10166-22S
07-05-2023
LAQUITA MADRA ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
The Petition in this case seeks redetermination of a May 29, 2019, notice of deficiency for petitioner's 2017 tax year. On May 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not filed within the time prescribed by Internal Revenue Code section 6213(a) or 7502. Therein respondent disclosed that petitioner had a previous deficiency case involving tax year 2017 at Docket No. 15011-19. In a Response to Motion to Dismiss for Lack of Jurisdiction, filed on June 1, 2022, petitioner sought the reopening of her previous case.
In the case at Docket No. 15011-19, the parties submitted a Proposed Stipulated Decision. However, by Order of Dismissal for Lack of Jurisdiction, entered September 10, 2020, the Court dismissed the case after respondent had filed an unopposed Motion to Dismiss for Lack of Jurisdiction.
By Order served on June 7, 2023, the Court directed the parties to file a status report on or before July 6, 2023. In a Status Report filed on June 23, 2023, respondent reported that the parties have settled the case administratively. According to respondent, the parties' settlement is consistent with the Proposed Stipulated Decision they had filed in the previous case at Docket No. 15011-19.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction on the ground of duplication with the case at Docket No. 15011-19.