Atighi v. Comm'r of Internal Revenue

Full title: ANDY ATIGHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 5, 2022

No. 31555-21 (U.S.T.C. Apr. 5, 2022)

Opinion

31555-21

04-05-2022

ANDY ATIGHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

On April 30, 2021, petitioner filed a petition at Docket No. 14501-21, seeking review of his 2010 and 2011 tax years. On May 19, 2021, petitioner filed a petition at Docket No. 18117-21, seeking review of his 2010, 2011, 2016, 2017, and 2018 tax years. On September 21, 2021, petitioner filed this case, in which he also seeks review of his 2010, 2011, 2016, 2017, and 2018 tax years.

Petitioner's case at Docket No. 14501-21 was dismissed for lack of jurisdiction on November 4, 2021, a decision which petitioner appealed on November 23, 2021. That appeal is currently pending. Also on November 4, 2021, the Court, on its own motion, closed so much of petitioner's case at Docket No. 18117-21 relating to tax years 2010 and 2011 as duplicative of petitioner's case at Docket No. 14501-21.

On January 11, 2022, respondent filed in this case a Motion to Close on Ground of Duplication (motion to close). In the motion to close, respondent asserts that so much of this case relating to tax years 2010, 2011, 2016, and 2017, is duplicative of petitioner's case at Docket No. 18117-21. Respondent, however, concedes in his motion to close that the Court has jurisdiction in this case as to petitioner's 2018 tax year, as it appears petitioner's case at Docket No. 18117-21 was filed prematurely as to the 2018 tax year.

On January 20, 2022, petitioner filed an objection to respondent's motion to close. Nevertheless, upon review of the records in this case and petitioner's cases at Docket Nos. 14501-21 and 18117-21, respondent's motion appears to be well-supported.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Close on Ground of Duplication is granted in that so much of this case relating to tax years 2010 and 2011 is dismissed for duplication with respect to petitioner's case at Docket No. 14501-21 and so much of this case relating to tax years 2016 and 2017 is closed for duplication with respect to petitioner's case at Docket No. 18117-21.

Petitioner is advised that so much of this case relating to tax year 2018 remains pending before the Court.