Opinion
5267-23
06-13-2023
LUIS F. PENA & GINA P. GARCIA AYALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 10, 2023, petitioners filed a timely petition at Docket No. 5266-23, seeking review of petitioners' 2020 tax year. On May 22, 2023, respondent filed the Answer at Docket No. 5266-23. On June 9, 2023, petitioners paid the filing fee at Docket No. 5266-23.
Also on April 10, 2023, petitioners filed a second timely petition at Docket No. 5267-23, also seeking review of petitioners' 2020 tax year. On May 22, 2023, respondent filed the Answer at Docket No. 5267-23. On June 9, 2023, petitioners paid the filing fee at Docket No. 5267-23.
On May 11, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 5267-23.
An examination of the records in the cases at Docket Nos. 5266-23 and 5267-23 discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 5267-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 5267-23 on May 11, 2023, is granted in that the case at Docket No. 5267-23 is closed as duplicative of the case at Docket No. 5266-23.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 5266-23.