Opinion
24412-22
03-02-2023
BRUCE L. CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 14, 2022, petitioner filed a timely petition at Docket No. 22906-22, seeking review of petitioner's 2019 tax year. On November 16, 2022, petitioner paid the filing fee at Docket No. 22906-22. On December 13, 2022, respondent filed the Answer at Docket No. 22906-22.
On November 7, 2022, petitioner filed a second timely petition at Docket No. 24412-22, also seeking review of petitioner's 2019 tax year and paid the filing fee. On January 20, 2023, respondent filed the Answer at Docket No. 24412-22.
On January 9, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 24412-22.
An examination of the records in the cases at Docket Nos. 22906-22 and 24412-22 discloses those two cases are duplicative in that they involve the same tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 24412-22.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 24412-22 on January 9, 2023, is granted in that the case at Docket No. 24412-22 is closed as duplicative of the case at Docket No. 22906-22.
Petitioner is reminded that any future filings related to his 2019 tax year should be filed in Docket No. 22906-22.