Opinion
3074-21 11502-21
08-30-2021
Tharon Brandon James, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 2, 2021, petitioner filed the petition to commence the case at Docket No. 3074-21. Therein, petitioner seeks review of a notice of deficiency dated March 15, 2021, issued for petitioner's 2018 taxable year. On May 24, 2021, respondent filed an answer.
On April 5, 2021, the Court filed an imperfect petition to commence the case at Docket No. 11502-21. That petition seeks review of the same notice of deficiency described above. By Order served July 1, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee. To date, petitioner has neither filed an amended petition nor paid the filing fee.
On August 16, 2021, the Court filed at Docket No. 3074-21 a letter from petitioner dated August 12, 2021. Therein, petitioner asserts that Docket No. 11502-21 is a duplicate of the case at Docket No. 3074-21, insofar as the case seeks review of the same notice of deficiency, and petitioner accordingly requests that the Court "delete, remove, or cross-reference Docket No. 11502-21 with Docket No. 3074-21."
Upon review of the records in these cases, it appears that, as petitioner asserts, the cases are duplicative. We will therefore direct the Clerk to copy petitioner's Letter Dated August 12, 2021, filed at Docket No. 3074-21 and file it in the case at Docket No. 11502-21 as a Motion To Close on Ground of Duplication, and grant the motion as set forth below.
Upon due consideration, it is
ORDERED that the Clerk of the Court shall copy petitioner's Letter Dated August 12, 2021, filed on August 16, 2021, at Docket No. 3074-21, and file it as of that filing date at Docket No. 11502-21 as a Motion To Close on Ground of Duplication. It is further
ORDERED that petitioner's Motion to Close on Ground of Duplication filed at Docket No. 11502-21 is granted, and the case at Docket No. 11502-21 is closed on the ground of duplication.