Opinion
30964-21
03-21-2022
Brenda Lacy Davis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On December 9, 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. 26640-21S. Petitioner does not object to the granting of the Motion.
A review of the records in this case and the case at Docket No. 26640-21S reveals that the cases are in fact duplicative: Both cases seek review of a Notice of Deficiency dated July 19, 2021, and issued to petitioner with respect to her Federal income tax for the 2018 taxable year. However, a stipulated decision was entered in the case at Docket No. 26640-21S on December 16, 2021, and that decision is now final. See I.R.C. § 7481(b). Accordingly, the proper procedural mechanism by which to dispose of this case is dismissal for lack of jurisdiction.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's above-referenced Motion is denied as moot.