Opinion
36962-21
07-28-2022
SUNNIE SMITH & DELBERT L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 13, 2021, petitioners filed a timely petition at Docket No. 36682-21, seeking review of petitioners' 2018 and 2019 tax years. On March 16, 2022, respondent filed the Answer at Docket No. 36682-21.
Also on December 13, 2021, petitioners filed a second timely petition at Docket No. 36962-21, also seeking review of petitioners' 2018 and 2019 tax years. On March 18, 2022, respondent filed the Answer at Docket No. 36962-21.
On March 18, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 36962-21. An examination of the records in the cases at Docket Nos. 36682-21 and 36962-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax years 2018 and 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 36962-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 36962-21 on March 18, 2022, is granted in that the case at Docket No. 36962-21 is closed as duplicative of the case at Docket No. 36682-21.
Petitioner is reminded that any future filings related to petitioners' 2018 and 2019 tax years should be filed in Docket No. 36682-21.