Opinion
6514-22 8894-22
06-14-2022
JAMES ABILAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 2, 2022, respondent filed a Motion to Close on Ground of Duplication, requesting that the case at Docket No. 8894-22 be closed on the ground that it is a duplicate of the case at Docket No. 6514-22. Respondent states therein that petitioner's views on the Motion are unknown.
A review of the records at Docket Nos. 6514-22 and 8894-22 confirms that, as respondent asserts, those cases are duplicative: Both cases seek review of a Notice of Deficiency dated January 10, 2022, determining a deficiency in petitioner's federal income tax for the 2019 taxable year. Thus, the Court would be prepared on its own motion to close the case at Docket No. 8894-22 on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted, and the case at Docket No. 8894-22 is closed on the ground of duplication with the case at Docket No. 6514-22. All future filings with respect to the Notice of Deficiency issued to petitioner for the 2019 taxable year shall be directed to the case at Docket No. 6514-22. It is further
ORDERED that the Clerk of the Court shall apply to the case at Docket No. 6514-22 the Court's $60.00 filing fee paid by petitioner in the case at Docket No. 8894-22.