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Navarro v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 25526-22 (U.S.T.C. Mar. 23, 2023)

Opinion

25526-22

03-23-2023

NATHAN M. NAVARRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On January 23, 2023, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 25526-22, alleging that this proceeding was duplicative of the case at Docket No. 24872-22. However, the motion is inappropriate in the context in these proceedings, insofar as Docket No. 25526-22 raised only the year 2020, while the petition in Docket No. 24872-22 placed in issue taxable years 2018, 2019, 2020, 2021, and 2022. The case at Docket No. 24872-22 has also since been dismissed on jurisdictional grounds as untimely.

Accordingly, upon due consideration, it is ORDERED that respondent's Motion To Close on Ground of Duplication at Docket No. 25526-22 is denied.


Summaries of

Navarro v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 25526-22 (U.S.T.C. Mar. 23, 2023)
Case details for

Navarro v. Comm'r of Internal Revenue

Case Details

Full title:NATHAN M. NAVARRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 25526-22 (U.S.T.C. Mar. 23, 2023)