Opinion
27046-21S
02-15-2023
MESSIAH MINASIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 1, 2021, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 27046-21S, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 20546-21S, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2018. However, insofar that a stipulated decision was entered in Docket No. 20546-21S on August 1, 2022, and is now final pursuant to section 7481(b) of the Internal Revenue Code, the motion is more properly in the nature of a Motion To Dismiss on for Lack of Jurisdiction and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20546-21S and 27046-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed December 1, 2021, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 27046-21S is dismissed on the ground that the notice of deficiency for 2018 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986).