Opinion
6402-24
08-09-2024
CRISTIAN MUNOZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 29, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner previously filed a petition for redetermination with the Court challenging respondent's notices of deficiency for tax years 2021 and 2022.
The record shows that on December 5, 2022, respondent issued a notice of deficiency to petitioner for the tax year 2021 and, on June 20, 2023, respondent issued a notice of deficiency to petitioner for the tax year 2022. On November 8, 2023, petitioner filed an untimely petition assigned Docket No. 17787-23, challenging the above-described notices of deficiency. On January 26, 2024, the Court dismissed the case at Docket No. 17787-23 for lack of jurisdiction. The Court's decision at Docket No. 17787-23 is now final. Sec. 7481(b).
On April 22, 2024, petitioner filed with the Court a second petition in which he again challenges his tax liability for tax years 2021 and 2022. Because petitioner previously challenged the notices of deficiency at Docket No. 17787-23, it follows that such notices do not provide a basis for petitioner to invoke the Court's Jurisdiction in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), affg. 86 T.C. 1319 (1986). Finally, there is no indication that respondent issued any other notice of deficiency or notice of determination for tax years 2021 or 2022 that would permit petitioner to invoke the Court's jurisdiction for those years.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed on the ground that the notices of deficiency for 2021 and 2022 do not provide a basis for petitioner to invoke the Court's jurisdiction in this action.