Opinion
26558-22
04-27-2023
JOSEPH C. HAINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 13, 2022, the Court received a letter from petitioner dated September 21, 2022, and filed it as an imperfect petition to commence the case at Docket No. 22772-22. On November 28, 2022, the Court received a second letter, this one dated November 17, 2022, and filed it as an imperfect petition to commence the instant case. Because the Order of Dismissal for Lack of Jurisdiction entered at Docket No. 22772-22 on January 5, 2023, is now final, see IRS sec. 7481, and because respondent concedes that the petition filed in this case was timely, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is denied. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is denied.