Opinion
17263-21 24094-21
11-05-2021
David Boim & Stephanie Boim, Petitioners v. Commissioner of Internal Revenue, Respondent David Boim & Stephanie Boim, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On May 5, 2021, the Court filed an imperfect petition to commence the case at Docket No. 17263-21. Therein, petitioners seek redetermination of a deficiency set forth in a notice of deficiency issued to petitioners on April 5, 2021, with respect to their Federal income tax for the 2018 taxable year. By Order served August 9, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee. The Court attached to the foregoing Order a copy of an amended petition form that petitioners could use to comply therewith. Petitioner thereafter paid the Court's filing fee as directed.
On September 24, 2021, petitioners electronically filed a petition to commence the case at Docket No. 24094-21. However, upon review, the Court notes that the petition consists in part of an amended petition form that petitioners have captioned under the docket number "17263-21". Moreover, in the amended petition petitioners seek redetermination of the same deficiency referenced above. And attached to the amended petition is a copy of the aforementioned notice of deficiency issued to petitioners for 2018.
Based on the foregoing, the Court has concluded that, in filing the petition at Docket No. 24094-21, petitioners' intent was to comply with the Court's Order served August 9, 2021, in the case at Docket No. 17263-21, rather than to institute a new proceeding. Consequently, the case at Docket No. 24094-21 is a duplicate of the case at Docket No. 17263-21, and we will close the former on the ground of duplication with the latter.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 24094-21 is closed on the ground of duplication with the case at Docket No. 17263-21. All future filings with respect to the notice of deficiency issued to petitioners for 2018 shall be directed to the case at Docket No. 17263-21. It is further
ORDERED that the Clerk of the Court shall copy petitioners' petition, filed September 24, 2021, at Docket No. 24094-21, and shall file it as of that date at Docket No. 17263-21 as petitioners' First Amended Petition. It is further
ORDERED that, on or before January 4, 2022, respondent shall file an answer to petitioners' First Amended Petition at Docket No. 17263-21.