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Cromar v. Comm'r of Internal Revenue

United States Tax Court
Sep 29, 2021
No. 11621-20 (U.S.T.C. Sep. 29, 2021)

Opinion

11621-20

09-29-2021

Talmage Weston Cromar Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

On July 20, 2020, an imperfect petition was filed, at docket No. 9031-20, challenging the notice of deficiency dated March 16, 2020, issued to petitioner for tax year 2013. On September 8, 2020, a second petition was filed, at docket No.11621-21, challenging the same deficiency notice issued to petitioner for 2013.

On November 19, 2020, respondent filed a Motion To Close on Ground of Duplication, at docket No. 11621-21, seeking to close that case as duplicative of the case at docket No. 9031-20. On September 20, 2021, petitioner filed, at docket No. 11621-21, a Letter Dated September 11, 2021.

An examination of the records in the cases at docket Nos. 9031-20 and 11621-21 discloses those two cases are duplicative in that they involve the same deficiency notice issued to petitioner for2013. Accordingly, the Court will grant respondent's motion to close filed at docket No. 11621-20. Upon due consideration, it is

ORDERED that respondent's Motion To Close filed at docket No. 11621-21 on November 19, 2020, is granted and that case is closed as duplicative of the case at docket No. 9031-20.

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Summaries of

Cromar v. Comm'r of Internal Revenue

United States Tax Court
Sep 29, 2021
No. 11621-20 (U.S.T.C. Sep. 29, 2021)
Case details for

Cromar v. Comm'r of Internal Revenue

Case Details

Full title:Talmage Weston Cromar Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Sep 29, 2021

Citations

No. 11621-20 (U.S.T.C. Sep. 29, 2021)