Opinion
31234-21
03-21-2022
Ariel J. Benitez & Ana M. Cuebas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge.
On December 27, 2021, respondent filed a Motion to Close on Ground of Duplication on the ground that this case is a duplicate of the case at Docket No. 24120-21. Petitioners do not object to the granting of the Motion.
On January 10, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction, requesting that this case be dismissed on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code. Petitioners do not object to the granting of the Motion to Dismiss.
A review of the records in this case and the case at Docket No. 24120-21 reveals that the cases are in fact duplicative: Both cases seek review of a Notice of Deficiency dated June 28, 2021, and issued to petitioners with respect to their Federal income tax for the 2018 taxable year. However, a stipulated decision was entered on January 20, 2022, in the case at Docket No. 24120-21. Accordingly, we will dismiss this case as set forth below.
For cause, it is
ORDERED that, on the Court's own motion, this case is dismissed on the ground of duplication with the case at Docket No. 24120-21. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot.