Opinion
12649-20
07-14-2022
HANCOCK COUNTY LAND ACQUISTIONS, LLC, SOUTHEASTERN ARGIVE INVESTMENTS, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On October 19, 2020, petitioner filed a petition based upon the same notice of final partnership administrative adjustment as forms the basis for this case. Subsequently, on October 28, 2020, petitioner filed the petition in this case. On January 11, 2022, petitioner filed a Motion To Dismiss for Lack of Jurisdiction on the ground a prior case was commenced upon the same notice of final partnership administrative adjustment as forms the basis for this case. Petitioner states in the motion to dismiss that respondent does not object to the granting of the motion.
Under section 6226(b)(2) and (4), if more than one partnership action case is commenced with respect to a partnership for the same taxable year, the first case commenced goes forward and subsequent cases are dismissed.
Upon due consideration, it is
ORDERED that petitioner's motion to dismiss is granted and this case is dismissed for lack of jurisdiction on the ground that a timely petition was previously filed with respect to the same notice of final partnership administrative adjustment.