Opinion
12224-21 17752-21
10-27-2021
Ronda Lynn Denton, Petitioner v. Commissioner of Internal Revenue, Respondent Rhonda L. Denton, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On September 24, 2021, respondent filed a motion to close on ground of duplication in the case at Docket No. 12224-21, requesting that the case be closed on the ground that it is a duplicate of the case at Docket No. 17752-21. Respondent represents that petitioner does not oppose the granting of this motion. Upon review of the records in the two cases, it appears that Docket No. 12224-21 is indeed a duplicate of Docket No. 17752-21, and we accordingly will grant respondent's motion.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to close on ground of duplication, filed September 24, 2021, at Docket No. 12224-21 is granted, and the case at Docket No. 12224-21 is closed on the ground of duplication with the case at Docket No. 17752-21. All future filings with respect to the notice of deficiency issued to petitioner for the 2018 taxable year shall be directed to the case at Docket No. 17752-21. It is further
ORDERED that the Clerk of the Court shall apply the filing fee paid at Docket No. 12224-21 to the case at Docket No. 17752-21. It is further
ORDERED that the Clerk of the Court shall copy the petition, filed June 23, 2021, at Docket No. 12224-21, and file it as an amended petition at Docket No. 17752-21, as of the date this Order is issued. It is further
ORDERED that, on or before December 27, 2021, respondent shall file an answer to the amended petition at Docket No. 17752-21. It is further
ORDERED that the caption of the case at Docket No. 17752-21 is amended to read: "Ronda Lynn Denton, Petitioner v. Commissioner of Internal Revenue, Respondent".