Opinion
4372-24
05-01-2024
JAMES H. PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On November 8, 2022, respondent issued a notice of determination concerning relief from joint and several liability under section 6015 to petitioner for tax years 2014 through 2018. On January 30, 2023, petitioner filed a timely petition at Docket No. 2681-23 seeking review of his 2014 through 2018 tax years. On May 3, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 2681-23 for failure to pay the filing fee. The Court's decision at Docket No. 2681-23 is now final. Sec. 7481(b).
On March 19, 2024, petitioner filed with the Court a second petition in which he again challenges his tax liability for 2014 through 2018 at Docket No. 4372-24. Because petitioner previously challenged the notice of determination at Docket No. 2681-23, it follows that such notice does 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 2014 through 2018 that would permit petitioner to invoke the Court's jurisdiction for those years.
On April 25, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 4372-24.
Upon due consideration of the records at Docket Nos. 2681-23 and 4372-24, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 24, 2024, is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 4372-24 is dismissed on the ground of duplication with Docket No. 2681-23.