Opinion
1056-22
02-18-2022
Savaunta Demon Cowart Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On September 24, 2021, petitioner filed a timely petition at Docket No. 31469-21S, seeking review of her 2020 tax year.
On February 4, 2022, petitioner filed a second petition at Docket No. 1056-22, also seeking review of her 2020 tax year.
On February 18, 2022, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 1056-22. In his motion to close respondent states that petitioner does not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 31469-21S and 1056-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 1056-22.
The foregoing considered, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 1056-22 on February 18, 2022, is granted in that the case at Docket No. 1056-22 is closed as duplicative of the case at Docket No.31469-21S.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 31469-21S.