Opinion
18277-21
09-07-2021
Helmy A. Hugais Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 16, 2021, petitioner filed a timely petition at Docket No. 8908-21, seeking review of her 2018 tax year and paid the filing fee.
On May 21, 2021, petitioner filed an untimely petition at Docket No. 18277-21, also seeking review of her 2018 tax year and paid the filing fee.
On August 30, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 18277-21. Respondent states in the motion that petitioner does not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 8908-21 and 18277-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 18277-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 18277-21 on August 30, 2021, is granted in that the case at Docket No. 18277-21 is closed as duplicative of the case at Docket No. 8908-21.
Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 8908-21.
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