Opinion
6836-22 9257-22S
08-02-2022
DAVID ANILOFF & BUFFY ANILOFF, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 8, 2022, petitioners filed a petition at Docket No. 6836-22, seeking review of their 2018 tax year. By Order served April 4, 2022, the Court directed petitioners to pay the Court's filing fee at Docket No. 6836-22. Petitioners did not comply with this order. On April 26, 2022, respondent filed the Answer in Docket No. 6836-22.
On April 26, 2022, petitioners filed a petition at Docket No. 9257-22S also seeking review of their 2018 tax year and paid the filing fee. On June 9, respondent filed the Answer at Docket No. 9257-22S. On May 24, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 9257-22S.
While it is clear that the two cases are duplicative, it is the record at Docket No. 9257-22S that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 6836-22 and 9257-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed May 24, 2022, at Docket No. 9257-22S is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 6836-22 is closed on the ground of duplication with Docket No. 9257-22S.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 9257-22S.