Opinion
1853-21
10-17-2022
STEPHANIE P. DYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 12, 2021, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 1853-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 1466-21, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2017. However, insofar that a stipulated decision was entered in Docket No. 1466-21 on December 3, 2021, and is now final pursuant to section 7481(a) [(b) if S case] of the Internal Revenue Code, the motion is more properly in the nature of a Motion To Dismiss on for Lack of Jurisdiction at this juncture and should be so recharacterized
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 1466-21 and 1853-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed May 12, 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. 1853-21 is dismissed on the ground that the notice of deficiency for 2017 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).