Opinion
4135-21S
10-04-2021
Luke Anderson Giannini Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 25, 2021, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case should be closed for duplication with petitioner's case at Docket No. 1174-21, as in both cases petitioner challenged a notice of deficiency, dated November 9, 2020, issued with respect to petitioner's 2017 tax year. On June 10, 2021, the Court entered a stipulated decision in the case at Docket No. 1174-21. Although the Court directed petitioner to file an objection, if any, to respondent's just-described motion, no response has been received from petitioner.
The Court's decision at Docket No. 1174-21, entered June 10, 2021, is now final. It follows that the notice of deficiency for petitioner's 2017 tax year does not provide a basis for petitioner to invoke the Court's jurisdiction in this case, as the Court does not have the authority to vacate its decision at Docket No. 1174-21, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986). There is no indication that respondent issued any other notice of deficiency or notice of determination for 2017 that would permit petitioner to invoke the Court's jurisdiction for that year.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is recharacterized as a Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case 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 case.
1