Opinion
3898-21 3905-21
09-09-2021
Philip A. Alvarez, Jr. et al. Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 13, 2021, petitioner timely filed the petition to commence the case at Docket No. 3898-21, seeking review of a notice of deficiency, dated January 22, 2021, issued to petitioner for his 2015 tax year. The Court's $60.00 filing fee for Docket No. 3898-21was not paid.
Also on April 13, 2021, petitioner timely filed the petition to commence the case at Docket No. 3905-21, seeking review of the same notice of deficiency described above. The Court's $60.00 filing fee for Docket No. 3905-21 was paid.
On August 9, 2021, respondent filed at Docket No. 3905-21 a motion to close on ground of duplication. Respondent asserts in his motion that the case at Docket No. 3905-21 should be closed as it is a duplicate of the case at Docket No. 3898-21. Respondent states that petitioner has no objection to the granting of his motion. Upon review of records in the two cases, it appears that they are duplicative, as in both cases petitioner seeks review of the notice of deficiency, dated January 22, 2021, issued for his 2015 tax year.
Upon due consideration, it is
ORDERED that respondent's motion to close on ground of duplication is granted in that the case at Docket No. 3898-21 is closed on the ground of duplication with the case at Docket No. 3905-21.
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