Opinion
18117-21 20451-21
11-04-2021
ANDY ATIGHI, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On May 19, 2021, petitioner filed a petition at Docket No. 18117-21, seeking review of his 2010, 2011, 2016, 2017, and 2018 tax years.
On June 4, 2021, petitioner filed a petition at Docket No. 20451-21 also seeking review of his 2010, 2011, 2016, 2017, and 2018 tax years
On October 13, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 20541-21. On October 26, 2021, petitioner filed an Opposition to Motion To Close on Ground of Duplication. An examination of the records in the cases at Docket Nos. 18117-21 and 20451-21 discloses those two case are duplicative in that they involve the same tax years. Accordingly, the Court will move the petition filed in Docket No. 20541-21 and file it as an Amendment to Petition in Docket No. 18117-21 and grant respondent's motion to close in Docket No. 20451-21.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 20541-21 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 18117-21 as of the date of this Order. It is further
ORDERED that respondent's above-mentioned motion, filed in Docket No. 20451-21 on October 13, 2021, is granted in that the case at Docket No. 20451-21 is closed as duplicative of the case at Docket No. 18117-21.
Petitioner is reminded that any future filings related to his 2016 and 2017 tax years should be filed in Docket No. 18117-21.