Opinion
34702-21
09-14-2022
MOJDEH NAJLE-RAHIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On March 19, 2015, respondent issued a notice of deficiency to petitioner for tax years 2009, 2010, and 2011. On June 18, 2015, petitioner filed a petition at Docket No. 15855-15 seeking review of her 2009, 2010, and 2011 tax years. On February 18, 2020, the Court entered a decision at Docket No. 15855-15. On November 29, 2021, petitioner filed a petition at Docket No. 34702-21, also seeking review of her 2009, 2010, and 2011 tax years. On February 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 34702-21.
Upon due consideration of the records at Docket Nos. 15855-15 and 34702-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 11, 2022, at Docket No. 34702-21 is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 34702-21 is dismissed on the ground of duplication with Docket No. 15855-15.