Opinion
18889-21
09-27-2021
Dace Andrew Sherman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On April 5, 2021, petitioner filed an imperfect petition to commence the case at Docket No. 11534-21. In that case, petitioner seeks review of a notice of deficiency, dated March 15, 2021, which was issued concerning his 2018 tax year. The Court's $60.00 filing fee was not paid. By Order issued July 1, 2021, the Court directed petitioner to file an amended petition and pay the Court's filing fee.
On August 16, 2021, apparently in an effort to comply with Court's Order referenced above, petitioner electronically filed a petition to commence a new case at Docket No. 18889-21. In that case, petitioner seeks review of the same notice of deficiency referenced above. On August 17, 2021, petitioner paid the Court's filing fee for Docket No. 18889-21.
Upon review, the case at Docket No. 18889-21 appears to be a duplicate of petitioner's case at Docket No. 11534-21. If such is the case, the Court will close the case at Docket No. 18889-21 on the ground of duplication with respect to the case at Docket No. 11534-21 Accordingly, it is
ORDERED that, on or before October 18, 2021, petitioner shall show cause in writing why this case at Docket No. 18889-21 should not be closed on the ground of duplication with respect to the case at Docket No. 11534-21.
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