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Ebert v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 1175-23 (U.S.T.C. Mar. 31, 2023)

Opinion

1175-23

03-31-2023

JUSTIN M. EBERT & JANINE M. EBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On March 2, 2023, respondent filed in this case a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent also states in his motion that this case is a duplicate of petitioners' case at Docket No. 27995-22 as, in both cases, petitioners seek to challenge a notice of deficiency, dated September 26, 2022, issued for petitioners' 2020 tax year. Upon review of the records in this case and petitioners' case at Docket No. 27995-22, it appears that the two cases are duplicative.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied. It is further

ORDERED that, on the Court's own motion, this case is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioners' 2020 tax year shall be directed to the case at Docket No. 27995-22.


Summaries of

Ebert v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 1175-23 (U.S.T.C. Mar. 31, 2023)
Case details for

Ebert v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN M. EBERT & JANINE M. EBERT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 1175-23 (U.S.T.C. Mar. 31, 2023)