Opinion
30932-21
04-22-2022
MERRY L. ORTIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 2021, petitioner filed a timely petition at Docket No. 29803-21, seeking review of petitioner's 2019 tax year. On December 21, 2021, petitioner paid the filing fee at Docket No. 29803-21.
On September 27, 2021, petitioner filed a second timely petition at Docket No. 30932-21, also seeking review of petitioner's 2019 tax year. Petitioner failed to pay the filing fee at Docket No. 30932-21.
On December 22, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 30932-21. An examination of the records in the cases at Docket Nos. 29803-21 and 30932-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 30932-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 30932-21 on December 22, 2021, is granted in that the case at Docket No. 30932-21 is closed as duplicative of the case at Docket No. 29803-21.
Petitioner is reminded that any future filings related to petitioner's 2019 tax year should be filed in Docket No. 29803-21.