Opinion
22943-22
02-14-2023
BICKFORD FARM, LLC, SOUTHEASTERN CONSERVATION GROUP, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On August 26, 2022, petitioner filed a petition based upon the same notice of final partnership administrative adjustment as forms the basis for this case. Subsequently, on October 27, 2022, petitioner filed the petition in this case. On December 2, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground a prior case was commenced upon the same notice of final partnership administrative adjustment as forms the basis for this case. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
Under section 6226(b)(2) and (4), if more than one partnership action case is commenced with respect to a partnership for the same taxable year, the first case commenced goes forward and subsequent cases are dismissed. In addition, section 6226(b)(5) provides that if a notice partner files a petition during the 90-day window for the tax matters partner petition (commonly referred to as a "premature petition"), the premature petition is deemed to be filed on the last day of the 60-day notice partner window
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction on the ground that a timely petition was previously filed with respect to the same notice of final partnership administrative adjustment.