Opinion
19693-21L
03-08-2022
Alana Lee Carson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge.
This case is on the April 4, 2022 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it should continue a lien on Ms. Carson's assets to collect an unpaid tax debt. It seeks the same relief, and appeals from the same document, as does docket number 10788-21L. It is therefore
ORDERED that respondent's January 11, 2022 Motion to Dismiss for Lack of Jurisdiction is denied as moot. It is also
ORDERED that respondent's Motion to Close on Ground of Duplication is granted, this case is dismissed for duplicativeness.