Opinion
8756-24L
07-17-2024
HAHN MARCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 12, 2024, respondent filed a Motion to Close on Ground of Duplication. Respondent asserts that this case is duplicative of petitioner's case at Docket No. 143-24P.
The petition to commence the case at Docket No. 143-24P was filed on January 2, 2024; therein petitioner disputed a notice of certification of your seriously delinquent Federal tax debt to the Department of State (notice of certification), which was issued to petitioner on December 11, 2023. The petition to commence the case at 8756-24L (i.e., the above-docketed case) was filed on May 30, 2024, therein, petitioner indicated dispute of a notice of determination concerning collection action.
In the Motion to Close on Ground of Duplication, respondent asserts that petitioner has been issued no notice of determination concerning collection action, or any other notice that would confer jurisdiction to this Court, subsequent to filing the petition at Docket No. 143-24P. Respondent argues that the petition in the case at Docket No. 8756-24L must also have been filed in order to dispute the notice of certification issued to petitioner on December 11, 2023, and that the two cases are therefore duplicative.
Respondent's argument ignores the fact that petitioner's two petitions, filed in the two cases, indicate challenges to different IRS determinations. If respondent wishes to address the Court's jurisdiction in the above-docketed case, respondent may do so by appropriate motion.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed July 12, 2024, in the above-docketed case, is denied.