Opinion
24933-21
03-14-2022
Maria C. Ruiz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 22, 2021, petitioner filed in the above-docketed matter a document in the nature of a Motion To Close on Ground of Duplication, albeit mistitled as a Motion To Dismiss. Therein, petitioner advised that this proceeding at Docket No. 24933-21 is duplicative of that at Docket No. 14459-19, to the extent that both seek to challenge a notice of final determination concerning relief for joint and several liability for the taxable year 2013.
However, upon review of the records in the cases at Docket Nos. 14459-19 and 24933-21, it would appear that the notice of final determination for 2013 was issued after the date that the case at Docket No. 14459-19 was initiated, raising questions regarding the jurisdiction of the Court over 2013 in that proceeding, as well as corresponding concerns as to whether this proceeding is in fact duplicative. Accordingly, the premises considered, it is
ORDERED that the motion filed November 22, 2021, by petitioner shall be recharacterized as a Motion To Close on Ground of Duplication. It is further
ORDERED that, on or before April 11, 2022, respondent shall file a response to petitioner's just-referenced motion, addressing the jurisdictional issue highlighted above.