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Kim v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 22791-21 (U.S.T.C. Nov. 22, 2022)

Opinion

22791-21

11-22-2022

ESTHER KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Christian N. Weiler, Judge.

On June 25, 2021, petitioner filed a timely Petition at Docket No. 22791-21, seeking review of her 2018 tax year. On November 4, 2021, respondent filed a Motion to Close on Ground of Duplication.

On June 15, 2022, respondent lodged his proposed Answer and filed a Motion for Leave to File Out of Time Answer. In an order served on June 17, 2022, the Court granted respondent's Motion for Leave to File Out of Time Answer and ordered the Clerk of the Court to file respondent's Answer. In the same order, the Court denied as moot respondent's Motion to Close on Ground of Duplication dated November 4, 2021.

On October 20, 2022, respondent filed a Motion to Dismiss on Ground of Duplication with Docket No. 15647-21(Motion to Dismiss).

An examination of the records in Docket Nos. 15647-21 and 22791-21 discloses that the two cases are duplicative in that they involve a single notice of deficiency dated March 1, 2021, issued to petitioner for tax year 2018.

Petitioner does not object to the granting of respondent's Motion to Dismiss. Accordingly, the Court will grant respondent's Motion to Dismiss.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss on Ground of Duplication with Docket No. 15647-21, filed on October 20, 2022, is granted and this case is hereby dismissed. It is further, ORDERED that all future communications with respect to petitioner's 2018 tax year shall be directed to Docket No. 15647-21.


Summaries of

Kim v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 22791-21 (U.S.T.C. Nov. 22, 2022)
Case details for

Kim v. Comm'r of Internal Revenue

Case Details

Full title:ESTHER KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 22791-21 (U.S.T.C. Nov. 22, 2022)