Opinion
36980-21 7574-22
07-07-2022
SHANNON M. LARSON & KAYCEE LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records at Docket Nos. 36980-21 and 7574-22, the Court notes that the cases are duplicative: Both cases seek review of a Notice of Deficiency dated October 25, 2021, determining a deficiency and I.R.C. section 6662(a) accuracy-related penalty in petitioners' federal income tax for the 2019 taxable year.
Accordingly, and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7574-22 is closed on the ground of duplication with the case at Docket No. 36980-21. All future filings concerning the Notice of Deficiency issued to petitioners for the 2019 taxable year shall be directed to the case at Docket No. 36980-21. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed March 29, 2022, at Docket No. 7574-22, and shall file it as of the date of service of this Order as petitioners' First Amended Petition at Docket No. 36980-21. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 13, 2022, at Docket No. 7574-22, is hereby denied as moot.