Opinion
25414-21
12-08-2021
William Gitchel & Pamela Woody Gitchel, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon review of the record in this case and that in the case at Docket No. 19889-21, it is clear to the Court that the cases are duplicative, insofar as both seek redetermination of a deficiency set forth in a notice of deficiency issued to petitioners on March 1, 2021, with respect to their Federal income tax for the 2018 taxable year. Specifically, the records in the aforementioned cases establish that, on October 5, 2021, petitioners attempted to file electronically an amended petition at Docket No. 19889-21; however, that document was improperly filed as a new petition to commence this case.
The foregoing considered, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 19889-21.
Petitioners are hereby advised that their case at Docket No. 19889-21 remains open and that all future filings with respect to the notice of deficiency issued to them for the 2018 taxable year should therefore be filed at Docket No. 19889-21.