Opinion
8242-23
07-24-2023
MATTHEW H. CENTOFANTI & BARBARA D. CENTOFANTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 2, 2023, petitioners filed a timely petition at Docket No. 6712-23, seeking review of their 2020 tax year. On May 3, 2023, petitioners paid the filing fee at Docket No. 6712-23. On June 2, 2023, respondent filed the Answer at Docket No. 6712-23.
On May 11, 2023, petitioners filed a second timely petition at Docket No. 8242-23, also seeking review of their 2020 tax year. On June 26, 2023, petitioners paid the filing fee at Docket No. 8242-23. On July 12, 2023, respondent filed a Motion to Close on Ground of Duplication at Docket No. 8242-23.
While it is clear that the two cases are duplicative, it is the record at Docket No. 8242-23 that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 6712-23 and 8242-23, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed July 12, 2023, at Docket No. 8242-23 is denied.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 8242-23.