Opinion
12202-21
11-04-2021
Christy May Bushey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 28, 2021, petitioner filed a timely petition at Docket No. 18949-21, seeking review of her 2018 tax year. On October 4, 2021, respondent filed the Answer at Docket No. 18949-21.
On June 23, 2021, petitioner filed a untimely petition at Docket No. 12202-21, also seeking review of her 2018 tax year.
On October 22, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 12202-21. An examination of the records in the cases at Docket Nos. 12202-21 and 18949-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 12202-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 12202-21 on October 2, 2021, is granted in that the case at Docket No. 12202-21 is closed as duplicative of the case at Docket No. 18949-21.
Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 18949-21.