Opinion
20891-21
09-27-2021
Asheenah Diljohn & Portia Siewah-Diljohn Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 8, 2021, a petition was filed, at docket No. 12164-21, challenging the notice of deficiency dated December 28, 2021, issued to petitioners for tax year 2018. On August 31, 2021, petitioners filed a second petition, at docket No. 20891-21, challenging the same deficiency notice issued to them for 2018.
An examination of the records in the cases at docket Nos. 12164-21 and 20891-21 discloses that those two cases are duplicative in that they involve the same deficiency notice issued to petitioners for 2018. Accordingly, the Court, on its own motion, will close the case at docket No. 20891-21 on the ground that case is duplicative of the case at docket No.12164-21. The foregoing considered, it is
ORDERED that the Court, on its own motion, shall close the case at docket No. 20891-21 as duplicative of the case at docket No. 12164-21.
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