Opinion
3543-21
09-19-2022
LANDGAS RECOVERY LLC, DAVID O'NEILL 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 November 30, 2020, Landgas Technologies, LLC, filed a petition based upon the same notice of final partnership administrative adjustment as forms the basis for this case. Subsequently, on February 1, 2021, petitioner filed the petition in this case. On June 2, 2021, respondent 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. On March 30, 2022, petitioner filed a response to respondent's motion, in which petitioner states that he 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 respondent'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.