Opinion
33965-21S 35784-21
03-14-2022
RICHARD D. COWAN & PENNY T. COWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On February 14, 2022, respondent filed a Motion to Close on Ground of Duplication, requesting that the case at Docket No. 35784-21 be closed on the ground that it is a duplicate of the case at Docket No. 33965-21S. Respondent states therein that petitioners' views on the Motion are unknown.
A review of the records in Docket Nos. 33965-21S and 35784-21 confirms that, as respondent asserts, the cases are duplicative: Both cases seek redetermination of the deficiency determined, by Notice of Deficiency dated September 20, 2021, in petitioners' Federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close the case at Docket No. 35784-21 on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioners' substantive rights, we will grant the Motion forthwith.
On March 8, 2022, the Court filed petitioners' Letter Dated February 17, 2022, at Docket Nos. 33965-21S and 35784-21. Therein, petitioners advise that they are in receipt of an IRS Notice CP2000 dated January 3, 2022, proposing a revised amount due of $821 for petitioners' 2018 taxable year. Petitioners further advise that they are in agreement with this revised amount and, furthermore, have issued a check to respondent in such amount, seeking to resolve the dispute over petitioners' correct Federal income tax for the 2018 taxable year. Accordingly, the Court will recharacterize petitioners' Letter as a Motion for Entry of Decision at Docket No. 33965-21S.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed February 14, 2022, at Docket No. 35784-21, is granted, and that case is closed on the ground of duplication with Docket No. 33965-21S. All future filings with respect to the Notice of Deficiency issued to petitioners for the 2018 taxable year shall be directed to the case at Docket No. 33965-21S. It is further
ORDERED that the Clerk of the Court shall apply the filing fee paid by petitioners at Docket No. 35784-21 to the case at Docket No. 33965-21S. It is further
ORDERED that petitioners' Letter Dated February 17, 2022, filed March 8, 2022, at Docket No. 33965-21S is recharacterized as petitioners' Motion for Entry of Decision at the aforementioned docket number. It is further
ORDERED that, on or before April 25, 2022, respondent shall file a response to petitioners' Motion for Entry of Decision at Docket No. 33965-21S or the parties shall file a proposed stipulated decision at the aforementioned docket number so that the case may be concluded.