Opinion
4803-23
06-15-2023
EDWARD J. CHAMPEY & WENDY CHAMPEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 12, 2023, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 4803-23, alleging that the case was a duplicate of the proceeding at Docket No. 26987-22, both of which were premised on a notice of deficiency issued to petitioners with respect to taxable years 2016, 2017, and 2018. The two underlying notices had been issued on different dates.
Subsequently, on May 16, 2023, petitioners filed a reply to the motion. At that juncture, review raised questions regarding the validity of the second notice, insofar as the remedy of closing for duplication would be a remedy inconsistent with the concept of a different but invalid notice. Respondent was directed to file response and did so on June 13, 2023, therein explicitly conceding and clarifying that the second notice was invalid under section 6212(c) of the Internal Revenue Code (I.R.C.). To wit, respondent stated: "In this case, first Notice of Deficiency issued September 22, 2022, concerns tax years 2016, 2017, and 2018. In response to this Notice, Petitioners timely petitioned the Tax Court on December 5, 2022. Therefore, by operation of section 6212(c), the second erroneous Notice of Deficiency issued on December 21, 2022, for the same tax years was invalid ab initio."
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Close on Ground of Duplication filed May 12, 2023, is denied. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 4803-23 is dismissed for lack of jurisdiction on the ground that the purported notice of deficiency dated December 21, 2022, is invalid.