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Christensen v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 24412-22 (U.S.T.C. Mar. 2, 2023)

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.


Summaries of

Christensen v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 24412-22 (U.S.T.C. Mar. 2, 2023)
Case details for

Christensen v. Comm'r of Internal Revenue

Case Details

Full title:BRUCE L. CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 24412-22 (U.S.T.C. Mar. 2, 2023)