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Barrett v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 27032-22 (U.S.T.C. Mar. 28, 2023)

Opinion

27032-22

03-28-2023

JOAN BARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 17, 2023, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 27032-22, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 20981-22, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2020. However, insofar that a stipulated decision was entered in Docket No. 20981-22 on November 17, 2022, and is now final pursuant to section 7481(a) of the Internal Revenue Code, the motion is more properly in the nature of a Motion To Dismiss on for Lack of Jurisdiction and should be so recharacterized.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20981-22 and 27032-22, it appearing that the cases are duplicative, it is

ORDERED that respondent's motion filed February 17, 2023, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction. It is further

ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 27032-22 is dismissed on the ground that the notice of deficiency for 2020 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986).


Summaries of

Barrett v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 27032-22 (U.S.T.C. Mar. 28, 2023)
Case details for

Barrett v. Comm'r of Internal Revenue

Case Details

Full title:JOAN BARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 27032-22 (U.S.T.C. Mar. 28, 2023)