Opinion
5606-22S
06-02-2023
OKSANA A. TSAGAEVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 28, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2019, nor had respondent made any other determination with respect to petitioner's taxable year 2019 that would confer jurisdiction on the Court as of the date the Petition herein was filed.
On May 15, 2023, petitioner filed a Motion to Reopen the Record, along with several documents which she characterized as Briefs in Support of Motion to Reopen the Record. Petitioner's Motion and Briefs in Support thereof are more akin to a Motion to Vacate, insofar as they seek to vacate our Order of Dismissal for Lack of Jurisdiction entered February 28, 2023. Rule 162 of the Tax Court Rules of Practice and Procedure provides that, unless otherwise permitted by the Court, any motion to vacate or revise a decision must be filed within 30 days after the decision has been entered. Petitioner did not file her Motion within 30 days after the decision in this case was entered, and the Motion is therefore untimely.
On May 22, 2023, petitioner filed a (1) Motion to Calendar and Consolidate Docket Nos. 5606-22S and 8014-23 and (2) Declaration in support thereof. Those filings show that respondent issued petitioner a notice of deficiency dated March 17, 2023, for taxable year 2019. Review of the record in the case at Docket No. 8014-23 shows that, on May 22, 2023, petitioner electronically filed a Petition seeking redetermination of the March 17, 2023, notice of deficiency for taxable year 2019.
Upon due consideration, it is
ORDERED that petitioner's Motion to Reopen the Record (Dkt. Entry 9), filed May 15, 2023, is recharacterized as petitioner's Motion to Vacate or Revise Decision. It is further
ORDERED that petitioner's Brief in Support of Motion to Reopen the Record (Dkt. Entry 10), filed May 15, 2023, is recharacterized as petitioner's First Supplement to Motion to Vacate or Revise Decision. It is further
ORDERED that petitioner's Brief in Support of Motion to Reopen the Record (Dkt. Entry 11), filed May 15, 2023, is recharacterized as petitioner's Second Supplement to Motion to Vacate or Revise Decision. It is further
ORDERED that petitioner's Brief in Support of Motion to Reopen the Record (Dkt. Entry 12), filed May 15, 2023, is recharacterized as petitioner's Third Supplement to Motion to Vacate or Revise Decision. It is further
ORDERED that petitioner's Motion to Vacate or Revise Decision, as supplemented, is denied. It is further
ORDERED that petitioner's Motion to Calendar and Consolidate, dated May 22, 2023, is denied.
Petitioner is advised that her case at Docket No. 8014-23 remains open and that any future filings with respect to the taxable year 2019 must be filed in that case. No further filings should be made in the case at Docket No. 5606-22S.