Opinion
22684-21S
08-19-2022
BRIAN N. BYARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On June 21, 2021, petitioner filed a timely petition at Docket No. 22684-21S, seeking review of petitioner's 2016 and 2017 tax years and paid the filing fee. On November 8, 2021, respondent filed the Answer at Docket No. 22684-21S.
On June 21, 2021, petitioners filed a second timely petition at Docket No. 22686-21S, also seeking review of petitioners' 2016 and 2017 tax years and paid the filing fee. On November 2, 2021, respondent filed the Answer at Docket No. 22686-21S.
Also on August 18, 2022, petitioner filed a Motion to Close on Ground of Duplication in the case at Docket No. 22684-21S. An examination of the records in the cases at Docket Nos. 22684-21S and 22686-21S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax years 2016 and 2017. Accordingly, the Court will grant petitioner's motion to close the case at Docket No. 22684-21S.
The foregoing considered and for cause, it is
ORDERED that petitioner's above-mentioned motion, filed at Docket No. 22684-21S on August 18, 2022, is granted in that the case at Docket No. 22684-21S is closed as duplicative of the case at Docket No. 22686-21S.
Petitioner is reminded that any future filings related to petitioner's 2016 or 2017 tax year should be filed in Docket No. 22686-21S.