Opinion
9964-22
03-15-2023
JASON R. FOGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves Judge
On February 16, 2023, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 10676-22 as, in both cases, petitioner seeks review of a notice of deficiency, dated February 7, 2022, issued with respect to petitioner's 2019 tax year.
Upon review of the records in this case and petitioner's case at Docket No. 10676-22, respondent's motion appears well-supported. However, the Court notes that a Stipulated Decision was entered and served in the case at Docket No. 10676-22 on July 29, 2022, and that decision is now final. See I.R.C. § 7481(b). Accordingly, the proper procedural mechanism by which to dispose of this case is dismissal for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that this case is dismissed for lack of jurisdiction.