Opinion
11807-22S
08-02-2022
ROBERT A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 8, 2022, petitioner filed a timely petition at Docket No. 8476-22S, seeking review of petitioner's 2019 tax year and paid the filing fee. On June 8, 2022, respondent filed the Answer at Docket No. 8476-22S.
On May 25, 2022, petitioner filed a second untimely petition at Docket No. 11807-22S, also seeking review of petitioner's 2019 tax year. By order served May 26, 2022, the Court directed petitioner to pay the filing fee at Docket No. 11807-22S. Petitioner has not complied with this order. On July 14, 2022, respondent filed the Answer at Docket No. 11807-22S.
On June 28, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 11807-22S. An examination of the records in the cases at Docket Nos. 8476-22S and 11807-22S 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. 11807-22S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 11807-22S on June 28, 2022, is granted in that the case at Docket No. 11807-22S is closed as duplicative of the case at Docket No. 8476-22S.
Petitioner is reminded that any future filings related to petitioner's 2019 tax year should be filed in Docket No. 11807-22S.