Opinion
33368-21
02-21-2024
ELLIS ROAD PROPERTY, LLC, CAPITAL CONSERVATION PARTNERS II, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge.
By Order issued May 3, 2023, docket entry 23, this case was assigned to this Division of the Court for trial or other disposition.
On December 19, 2023, docket entry 25, the parties filed a Motion for Leave to File Status Report, and concurrently lodged a Joint Status Report, docket entry 26. The Joint Status Report agrees that the circumstances in this case are nearly identical to those addressed in Harmon Road Property, LLC v. Commissioner, T.C. Memo. 2023-143, and that a similar analysis and conclusion is appropriate. Accordingly, the parties agree that the court lacks jurisdiction in this case, the appropriate beginning date for petitioner's taxable year ending December 31, 2016, may be determined in Docket No. 12185-20, and respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 19, 2022, docket entry 5, should be granted.
After due consideration, it is
ORDERED that the parties' Motion for Leave to File Status Report, filed December 19, 2023, docket entry 25, is granted, and the Joint Status Report, lodged December 19, 2023, docket entry 26, shall be filed as of the date of service of this Order.