Opinion
32016-21
08-03-2022
OLESYA BOREYKO & ERICA SIVAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 20, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 22077-21 as, in both cases, petitioners seeks review of a notice of deficiency, dated April 5, 2021, issued with respect to petitioners' 2018 tax year. On February 15, 2022, the Court entered its Order and Decision in Docket No. 22077-21 which decision is final. I.R.C. secs. 7481(a) (1), 7483. Upon review of the records in this case and the case at Docket No. 22077-21, respondent's motion appears well-supported in that both cases involve the same deficiency notice issued to petitioners for 2018..
In view of the foregoing, it is
ORDERED that respondent's above-described motion to close is denied. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 32016-21 is dismissed for lack of jurisdiction on the ground the notice of deficiency for 2018 does not provide a basis for petitioners to invoke the Court's jurisdiction in Docket No. 32016-21.