Opinion
31744-21
02-17-2023
GLORIA DIANE WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition underlying the above-docketed proceeding was filed on September 22, 2021, and taxable years 2013, 2015, 2016, and 2017 were referenced as the periods in contention. No notices of deficiency or determination issued by the Internal Revenue Service (IRS) was attached to the submission. Subsequently, on January 14, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction, and petitioner has failed to file an objection to such motion.
However, review of the Court's records has shown that, after the petition in this case at Docket No. 31744-21 and respondent's motion were filed, a Notice of Determination Concerning Collection Action was issued to petition for 2013, 2015, 2016, and 2017, and a petition disputing such notice was filed at Docket No. 17234-22L and remains pending before the Court. Hence, at this juncture, the instant case at Docket No. 31744-21 may most appropriately be considered as largely duplicative in nature and will be closed on such ground to avoid confusion with the ongoing matter.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed January 14, 2022, is denied. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 31744-21 is closed on the ground of duplication.