Opinion
2567-21
11-22-2021
Nicholas Begley & Courtney Begley Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On April 7, 2021, respondent filed a Motion To Close on Ground of Duplication on the ground that petitioners previously filed a petition for redetermination with the Court challenging respondent's notice of deficiency for taxable year 2018.
The record shows that on October 26, 2020, respondent issued a notice of deficiency to petitioners for the taxable year 2018. On January 19, 2020, petitioners filed a timely petition assigned Docket No. 1570-21, challenging the above-described notice of deficiency. On June 29, 2021, the Court entered a stipulated decision at Docket No. 1570-21. The Court's decision at Docket No. 1570-21 is now final. Sec. 7481(b).
On January 21, 2021, petitioners filed with the Court a second petition in which they again challenge their tax liability for 2018. Because petitioners previously challenged the notice of deficiency at Docket No. 1570-21, it follows that such notice does not provide a basis for petitioners to invoke the Court's Jurisdiction in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), affg. 86 T.C. 1319 (1986). Finally, there is no indication that respondent issued any other notice of deficiency or notice of determination for 2018 that would permit petitioner to invoke the Court's jurisdiction for that year.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed April 7, 2021, is granted in that this case is dismissed on the ground that the notice of deficiency for 2018 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action.