Opinion
37217-21
06-01-2022
ABERCORN ISLAND, LLC, DANIEL H. BRADLEY, JR., PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 7, 2021, petitioner filed a timely petition at Docket No. 33009-21, seeking review of petitioner's 2017 tax year. The filing fee is unpaid at Docket No. 33009-21. On January 27, 2022, respondent filed the Answer at Docket No. 33009-21.
On December 8, 2021, petitioner filed a second timely petition at Docket No. 37217-21 and paid the filing fee, also seeking review of petitioner's 2017 tax year.
On February 18, 2022, petitioner filed a Motion to Close on Ground of Duplication in the case at Docket No. 37217-21. An examination of the records in the cases at Docket Nos. 33009-21 and 37217-21 discloses those two cases are duplicative in that they involve the same notice of final partnership adjustment issued to petitioner for tax year 2017. Accordingly, the Court will grant petitioner's motion to close the case at Docket No. 37217-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 37217-21 on February 18, 2022, is granted in that the case at Docket No. 37217-21 is closed as duplicative of the case at Docket No. 33009-21.
Petitioner is reminded that any future filings related to petitioner's 2017 tax year should be filed in Docket No. 33009-21.