Opinion
29516-21
08-18-2022
NORMA DEAN I, LLC, NORMA DEAN I INVESTORS, LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
By Order served April 7, 2022, the parties were directed to show cause in writing why this case should not be dismissed for lack of jurisdiction consistent with I.R.C. section 6226(b)(4). On April 13, 2022, respondent filed a response to the Court's Order, in which respondent agrees that this case should be dismissed for lack of jurisdiction. On April 27, 2022, petitioner filed a response, in which he failed to show cause why this case should not be dismissed for lack of jurisdiction. On May 6, 2022, petitioner filed a Motion to Dismiss for Lack of Jurisdiction.
Premises considered, it is
ORDERED that the Court's Order to Show Cause dated April 7, 2022, is hereby made absolute. It is further
ORDERED that petitioner's Motion to Dismiss for Lack of Jurisdiction is denied as moot. It is further
ORDERED that this case is dismissed for lack of jurisdiction on the ground that a prior petition was filed in respect to Norma Dean I, LLC's 2017 tax year.