Opinion
11161-23 12175-23S
08-21-2023
RUBEN CAMPOS & MARIA G. CAMPOS, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 10, 2023, petitioners filed a timely imperfect petition to commence the case at Docket No. 11161-23. In that case, petitioners seek review of a notice of deficiency issued for their 2021 tax year. The filing fee for that case was paid. By Order issued July 17, 2023, the Court directed petitioners to file an amended petition.
On August 1, 2023, in an apparent attempt to file an amended petition in Docket No. 11161-23, petitioners electronically filed a timely petition commencing the case at Docket No. 12175-23S. In that case, petitioners also seek review of a notice of deficiency issued for their 2021 tax year. The filing fee for that case was not paid.
On August 18, 2023, respondent filed at Docket No. 12175-23S a Motion to Close on Ground of Duplication. In his motion, respondent requests that Docket No. 12175-23S be closed because petitioners seek in that case review of the same notice challenged by petitioners in their case at Docket No. 11161-23. Respondent states that petitioners have no objection to the granting of his motion. However, upon review of the records in both cases, it appears to the Court that the second filed case is the more complete case.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground on Duplication is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 11161-23 is closed on the grounds of duplication with petitioners' case at Docket No. 12175-23S. The parties are advised that all future communications concerning the notice of deficiency issued for petitioners' 2021 tax year shall be directed to Docket No. 12175-23S. It is further
ORDERED that the filing fee paid at Docket No. 11161-23 shall be applied to the case at Docket No. 12175-23S.