Opinion
4153-22
04-13-2022
OPHELIA E. PENA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 12, 2022, respondent filed in the above-captioned matter at Docket No. 4153-22 a Motion To Close on Ground of Duplication, on the premise that the proceeding is duplicative of the case at Docket No. 32204-21, insofar as both challenge a notice of deficiency issued to petitioner for the taxable years 2018 and 2019. However, review of the records in these cases has revealed substantial questions as to timeliness and jurisdiction. The underlying notice of deficiency is dated October 14, 2021, whereas Docket No. 32204-21 was filed prior to that date on October 4, 2021. Moreover, the case at Docket No. 4153-22 was filed on February 9, 2022, but attaches various materials pertaining to UPS delivery.
Accordingly, the premises considered, it is
ORDERED that, on or before May 12, 2022, respondent shall file a supplement to the just-referenced motion addressing the jurisdictional aspects raised by these two proceedings. 1