Opinion
22276-22
07-12-2023
APRIL VALERIE GILBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 30, 2021, petitioner filed the petition to commence the case at Docket No. 10549-21. Attached to that petition was a notice of deficiency issued to petitioner for her 2018 tax year. By Order of Dismissal for Lack of Jurisdiction issued October 21, 2021, the case at Docket No. 10549-21was dismissed for lack of jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code.
On September 28, 2022, petitioner filed the petition to commence this case, indicating therein that, with respect to her tax years 2018, 2019, 2020, and 2021, she seeks review of a notice of deficiency, a notice of determination concerning collection action, a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement, and a notice of certification of a seriously delinquent Federal tax debt to the Department of State. Petitioner attached to the petition a notice of deficiency issued to petitioner for her 2018 tax year. No other type of notice sufficient to confer jurisdiction on this Court is attached to the petition.
On December 2, 2022, respondent filed in this case a Motion to Close on Ground of Duplication, asserting therein that this case is a duplicate of petitioner's case at Docket No. 10549-21 as both petitions seek to challenge a notice of deficiency issued for petitioner's 2018 tax year. Respondent also asserts that no notice of deficiency has been issued to petitioner for her 2019, 2020, or 2021 tax years. On December 20, 2022, petitioner filed an Objection to Motion to Close on Ground of Duplication. Upon further review of the records in Docket No. 10549-21 and this case, however, it appears that respondent's motion as to the notice of deficiency with respect to petitioner's 2018 tax year is well-supported and should be granted.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted in that so much of this case relating to a notice of deficiency for petitioner's 2018 tax year is dismissed for lack of jurisdiction on the grounds of duplication with respect to petitioner's case at Docket No. 10549-21 and deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 3, 2023, respondent shall file either (1) a jurisdictional motion with respect to the tax years and types of jurisdictional notices challenged by petitioner in this case, other than the notice of deficiency for petitioner's 2018 tax year, or (2) a written report concerning the then-current status of this case.