Opinion
1232-21
03-24-2022
Estate of Eusebio V. Jacob, Deceased, Scott Ryan Laitan Jacob, Executor Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 29, 2021, respondent filed a Motion To Close on Ground of Duplication on the ground that petitioner previously filed a petition for redetermination with the Court challenging respondent's notice of deficiency for taxable year 2013.
The record shows that on March 2, 2020, respondent issued a notice of deficiency to petitioner for the taxable year 2013. On July 10, 2020, petitioner filed a timely petition assigned Docket No. 6595-20, challenging the above-described notice of deficiency. On August 27, 2021, the Court entered a stipulated decision at Docket No. 6595-20. The Court's decision at Docket No. 6595-20 is now final. Sec. 7481(b).
On March 9, 2021, petitioner filed with the Court a second petition in which he again challenges his tax liability for 2013. Because petitioner previously challenged the notice of deficiency at Docket No. 6595-20, it follows that such notice does not provide a basis for petitioner to invoke the Court's Jurisdiction in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), affg. 86 T.C. 1319 (1986). Finally, there is no indication that respondent issued any other notice of deficiency or notice of determination for 2013 that would permit petitioner to invoke the Court's jurisdiction for that year.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed April 29, 2021, is granted in that this case 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.