Opinion
12407-22
08-10-2022
ZOIE CHU & DAVID WU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 4, 2022, petitioners filed a timely petition at Docket No. 10537-22, seeking review of petitioners' 2018 tax year and paid the filing fee. On June 29, 2022, respondent filed the Answer at Docket No. 10537-22.
On June 2, 2021, petitioners filed a second untimely petition at Docket No. 12407-22, also seeking review of petitioners' 2018 tax year. By order served June 3, 2022, the Court directed petitioners to pay the filing fee at Docket No. 12407-22. Petitioners have not complied with this order. On July 20, 2022, respondent filed the Answer at Docket No. 12407-22.
On August 8, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 12407-22. An examination of the records in the cases at Docket Nos. 10537-22 and 12407-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 12407-22.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 12407-22 on August 8, 2022, is granted in that the case at Docket No. 12407-22 is closed as duplicative of the case at Docket No. 10537-22.
Petitioners are reminded that any future filings related to petitioners' 2018 tax years should be filed in Docket No. 10537-22.