Opinion
11458-21 11489-21
08-23-2021
LINDA ELLIOT, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 2, 2021, petitioner timely filed the petition to commence the case at Docket No. 11489-21. Petitioner seeks review of a notice of deficiency, dated January 4, 2021, issued for petitioner's 2018 tax year. Petitioner has paid the filing fee for that case.
On April 6, 2021, petitioner timely filed a second petition to commence the case at Docket No. 11458-21. In that case, petitioner seeks review of the same notice of deficiency described above. The filing fee for that case has not been paid.
On August 2, 2021, at Docket No. 11489-21, respondent filed a Motion to Close on Ground of Duplication, asserting that the case at Docket No. 11489-21 should be closed as it is a duplicate of the case at Docket No. 11458-21. Upon further review, it appears that the cases at Docket Nos. 11458-21 and 11489-21 are duplicative inasmuch as petitioner seeks review of the same notice of deficiency in each of those cases.
Upon due consideration, it is
ORDERED that respondent's Motion to Close on Ground of Duplication filed at Docket No. 11489-21 is granted and Docket No. 11489-21 is closed for duplication. All future communications with respect to the notice of deficiency issued for petitioner's 2018 tax year shall be directed to the case at Docket No. 11458-21. It is further
ORDERED that the Clerk of the Court shall apply the filing fee paid at Docket No. 11489-21 to the case at Docket No. 11458-21.