Opinion
11927-23
02-28-2024
KELLYE M. GORDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2023, petitioner filed a timely petition at Docket No. 11637-23, seeking review of petitioner's 2019 tax year and paid the filing fee. On September 12, 2023, respondent filed the Answer in Docket No. 11637-23.
On July 27, 2023, petitioner filed a second timely petition at Docket No. 11927-23, also seeking review of petitioner's 2019 tax year and paid the filing fee. On September 11, 2023, respondent filed the Answer in Docket No. 11927-23.
On January 26, 2024, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 11927-23.
An examination of the records in the cases at Docket Nos. 11637-23 and 11927-23 discloses those two cases are duplicative in that they involve the same tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 11927-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 11927-23 on January 26, 2024, is granted in that the case at Docket No. 11927-23 is closed as duplicative of the case at Docket No. 11637-23.
Petitioner is reminded that any future filings related to her 2019 tax year should be filed in Docket No. 11637-23.