Opinion
5284-21
02-02-2023
GREGORY CLAY DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 10, 2021, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 5284-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 13185-20, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2013. However, insofar that a stipulated decision was entered in Docket No. 13185-20 on May 19, 2021, and is now final pursuant to section 7481(a) of the Internal Revenue Code, the motion is more properly in the nature of a Motion To Dismiss on for Lack of Jurisdiction and should be so recharacterized
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 13185-20 and 5284-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed June 10, 2021, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 5284-21 is dismissed on the ground that the notice of deficiency for 2013 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986).