Opinion
23217-21S
10-29-2021
Jeffery R. Edwards Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 24, 2021, petitioner filed a timely imperfect petition at Docket No. 23217-21S, seeking review of his 2017 tax year. By Order served September 29, 2021, the Court designated Des Moines, Iowa, as the designated place of trial in Docket No. 23217-21S. By Order served September 29, 2021, the Court directed petitioner to file an amended petition and pay the filing fee at Docket No. 23217-21S. On October 12, 2021, petitioner filed a First Amended Petition at Docket No. 23217-21S and paid the filing fee at Docket No. 23217-21S.
On July 6, 2021, petitioner filed a timely petition at Docket No. 24592-21S, also seeking review of his 2017 tax year, paid the filing fee, and requested Peoria, Illinois, as the place of trial.
On October 18, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 23217-21S. An examination of the records in the cases at Docket Nos. 23217-21S and 24592-21S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 24592-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 23217-21S on October 18, 2021, is granted in that the case at Docket No. 23217-21S is closed as duplicative of the case at Docket No. 24592-21S.
Petitioner is reminded that any future filings related to his 2017 tax year should be filed in Docket No. 24592-21S. 1