Opinion
23982-21S
12-13-2021
Bryan Stanley Wong & Jennifer Lea Bramon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 13, 2021, petitioners filed a timely petition at Docket No. 16630-21S, seeking review of their 2018 tax year. On September 15, 2021, respondent filed the Answer at Docket No. 16630-21S.
On July 2, 2021, petitioners filed a second timely petition at Docket No. 23982-21S, also seeking review of their 2018 tax year.
On November 9, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 23982-21S. An examination of the records in the cases at Docket Nos. 16630-21S and 23982-21S discloses those two cases are duplicative in that they involve the same notices of deficiency issued to petitioners for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 23982-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 23982-21S on November 9, 2021, is granted in that the case at Docket No. 23982-21S is closed as duplicative of the case at Docket No. 16630-21S.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 16630-21S.