Opinion
36936-21
04-27-2023
KELLI LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 18, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 36676-21 as, in both cases, petitioner seeks review of a notice of deficiency, dated October 4, 2021, issued with respect to petitioner's 2019 tax year. Upon review of the records in this case and the case at Docket No. 36676-21, respondent's motion appears well-supported. The Court notes that a Stipulated Decision was entered in the case at Docket No. 36676-21 on September 2, 2022.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted in that this case is dismissed for lack of jurisdiction on the ground of duplication.