Opinion
9622-24
09-04-2024
TERESA A. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 18, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner previously filed a petition for redetermination with the Court challenging respondent's notice of deficiency for tax year 2019.
The record shows that on August 16, 2021, respondent issued a notice of deficiency to petitioner for the tax year 2019. On August 30, 2021, petitioner filed a timely petition assigned Docket No. 29280-21, challenging the above-described notice of deficiency. On August 10, 2023, the Court enter a stipulated decision in the case at Docket No. 29280-21. The Court's decision at Docket No. 29280-21 is now final. I.R.C. § 7481(b).
On June 5, 2024, petitioner filed with the Court a second petition in which she again challenges her tax liability for tax year 2019. Because petitioner previously challenged the notice of deficiency at Docket No. 29280-21, 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 tax year 2019 that would permit petitioner to invoke the Court's jurisdiction for that year.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed on the ground that the notice of deficiency for 2019 does not provide a basis for petitioner to invoke the Court's jurisdiction in this action.