Opinion
34574-21
04-29-2022
CAROL LUNT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 13, 2021, petitioner filed a timely petition at Docket No. 30507-21L, seeking review of petitioner's 2004 tax year. On January 18, 2022, petitioner paid the filing fee at Docket No. 30507-21L.
On December 20, 2021, petitioner filed an untimely petition at Docket No. 34574-21, also seeking review of petitioner's 2004 tax year. The filing fee is unpaid at Docket No. 34574-21.
On February 8, 2022, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 34574-21. An examination of the records in the cases at Docket Nos. 30507-21L and 34574-21 discloses those two cases are duplicative in that they involve the same notice of determination issued to petitioner for tax year 2004. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 34574-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 34574-21 on February 8, 2022, is granted in that the case at Docket No. 34574-21 is closed as duplicative of the case at Docket No. 30507-21L.
Petitioner is reminded that any future filings related to petitioner's 2004 tax year should be filed in Docket No. 30507-21L.