Opinion
15697-21L
08-31-2021
James S. Costello Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 12, 2021, petitioner filed a petition at Docket No. 12167-21L, seeking review of a purported notice of deficiency, a notice of determination concerning collection action, a purported notice of final determination for disallowance of interest abatement, and a purported notice of certification of your seriously delinquent federal tax debt to the Department of State issued for his 2010 tax year and paid the filing fee. Petitioner attached to the petition a notice of determination concerning collection action for his 2010 tax year.
On May 4, 2021, petitioner filed a petition at Docket No. 15697-21L, seeking review of a notice of determination concerning collection action and a purported notice of final determination for disallowance of interest abatement. By order served July 27, 2021, the Court directed petitioner to pay the Court's filing fee at Docket No. 15697-21L. Petitioner has not complied with this Order. Petitioner attached to his petition in Docket No. 15697-21L a copy of the same notice of determination concerning collection action for his 2010 tax year as the notice that he attached to his petition in Docket No. 12167-21L.
On August 18, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 15697-21L. Respondent states in the motion to close that petitioner does not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 12167-21L and 15697-21L discloses those two cases are duplicative in that they involve the same notice of determination concerning collection action. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 15697-21L.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 15697-21L on August 18, 2021, is granted in that the case at Docket No. 15697-21L is closed as duplicative of the case at Docket No. 12167-21L.
Petitioner is reminded that any future filings related to his 2010 tax year should be filed in Docket No. 12167-21L.