Opinion
12635-21SL 13028-21L
09-29-2021
Daniel G. Estrada Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 12, 2021, petitioner timely filed an imperfect petition to commence the case at Docket No. 13028-21L. Petitioner seeks review of a notice of determination concerning collection action, dated March 8, 2021, issued with respect to petitioner's income taxes for the 2016 tax year. The filing fee for that case was not paid. By Order dated July 12, 2021, the Court directed petitioner to file an amended petition and pay the Court's $60.00 filing fee.
On April 19, 2021, petitioner filed the petition to commence the case at Docket No. 12635-21SL, indicating therein that petitioner wished that case to be conducted under the Court's small tax case procedures. In that case, petitioner seeks review of the same notice of deficiency described above. The Court's filing fee was paid. On August 27, 2021, respondent filed an answer to the petition.
On August 27, 2021, respondent filed at Docket No. 12635-21SL a Motion to Close on Ground of Duplication, asserting that, as both of petitioner's above-described cases seek to challenge the same notice of deficiency, the case at Docket No. 12635-21SL is a duplicate of the case at Docket No. 13028-21L and should be closed on that ground. Respondent states that petitioner does not object to the granting of the motion. Upon further review of the records in the two cases, it appears that Docket No. 12635-21SL is a duplicate of Docket No. 13028-21L and, therefore, we will grant respondent's motion.
Upon due consideration, it is
ORDERED that the caption of the case at Docket No. 13028-21L is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case. It is further
ORDERED that the Clerk of the Court shall apply the filing fee paid at Docket No. 12635-21SL to the case at Docket No. 13028-21SL. It is further
ORDERED that the Clerk of the Court shall copy the petition, filed April 19, 2021, at Docket No. 12635-21SL and file it as an amended petition at Docket No. 13028-21SL as of the date this Order is issued. It is further
ORDERED that, on or before November 29, 2021, respondent shall file an answer to amended petition at Docket No. 13028-21SL.