Opinion
12427-21
09-02-2021
Paris Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 18, 2020, petitioner filed a timely petition at Docket No. 14260-20, seeking review of his 2018 tax year and paid the filing fee.
On April 8, 2021, petitioner filed an untimely petition at Docket No. 12427-21, also seeking review of his 2018 tax year. By Order served June 29, 2021, the Court directed petitioner to pay the filing fee at Docket No. 12427-21. Petitioner has not complied with this order.
On August 24, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 12427-21. Respondent states in the motion that petitioner does not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 14260-20 and 12427-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 12427-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 12427-21 on August 24, 2021, is granted in that the case at Docket No. 12427-21 is closed as duplicative of the case at Docket No. 14260-20.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 14260-20.
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