Opinion
36382-21
06-03-2022
SEAN G. FELDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 22, 2021, petitioner filed a timely petition at Docket No. 27003-21, seeking review of petitioner's 2019 tax year. By Order served October 19, 2021, the Court directed petitioner to pay the filing fee at Docket No. 27003-21. Petitioner has not complied with this order.
On December 6, 2021, petitioner filed a second untimely petition at Docket No. 36382-21, also seeking review of petitioner's 2019 tax year. The filing fee is unpaid at Docket No. 36382-21.
On March 4, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 36382-21. An examination of the records in the cases at Docket Nos. 27003-21 and 36382-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 36382-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 36382-21 on March 4, 2022, is granted in that the case at Docket No. 36382-21 is closed as duplicative of the case at Docket No. 27003-21.
Petitioner is reminded that any future filings related to petitioner's 2019 tax year should be filed in Docket No. 27003-21.