Opinion
14082-21
09-01-2021
Corina Burns & Lee Burns Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 23, 2021, petitioners filed a petition at Docket No. 5901-21, seeking review of their 2017 and 2018 tax years. By Orders served May 4, 2021, the Court directed petitioners to pay the filing fee and file a ratification of petition at Docket No. 5901-21. On May 18, 2021, petitioners paid the filing fee and filed a Ratification of Petition at Docket No. 5901-21.
On April 23, 2021, petitioners sent the Court a letter that was filed as an imperfect petition at Docket No. 14082-21, also seeking review of their 2017 and 2018 tax years. By Order served July 23, 2021, the Court directed petitioners to pay the filing fee and file an amended petition at Docket No. 14082-21. Petitioners have not complied with these orders.
On August 18, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 14082-21. Respondent states in the motion that petitioners do not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 5901-21 and 14082-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax years 2017 and 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 14082-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 14082-21 on August 18, 2021, is granted in that the case at Docket No. 14082-21 is closed as duplicative of the case at Docket No. 5901-21.
Petitioners are reminded that any future filings related to their 2017 and 2018 tax years should be filed in Docket No. 5901-21.
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