Opinion
3458-24 9423-24
08-02-2024
PATRICIA A. WADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PATRICIA WADE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion) in the case at Docket No. 3458-24 on the ground that no notice of deficiency was sent to petitioner with respect to tax year 2019, nor has respondent made any other determination with respect to petitioner's 2019 tax year that would confer jurisdiction on this Court. On July 8, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in the case at Docket No. 3458-24.
However, on June 6, 2024, the Court received a mailing from petitioner and filed it as a petition to commence a new case, which was assigned Docket No. 9423-24. This mailing consists of a copy of a notice of deficiency issued to petitioner for tax year 2019, dated December 7, 2023. It appears that this mailing was intended as petitioner's objection to respondent's motion filed in the case at Docket No. 3458-24.
We will accordingly vacate the order of dismissal entered in the case at Docket No. 3458-24, file petitioner's objection in the case at Docket No. 3458-24, and close the case at Docket No. 9423-24 as duplicative. Further, as respondent's motion was premised on the assertion that no notice of deficiency sufficient to confer jurisdiction on this Court was issued to petitioner for tax year 2019, we will direct respondent to file a response to petitioner's objection to the motion.
Upon due consideration of the above, it is
ORDERED that the Order of Dismissal for Lack of Jurisdiction entered on July 8, 2024, in the case at Docket No. 3458-24 is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall copy the petition filed in the case at Docket No. 9423-24 on June 6, 2024, and shall file it, as of the foregoing date, at Docket No. 3458-24 as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent, on or before August 20, 2024, shall file a response to petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 9423-24 is closed on the ground of duplication with the case at Docket No. 3458-24. All future filings relating to the notice of deficiency issued to petitioner for the taxable year 2019 shall be directed to the case at Docket No. 3458-24.