Opinion
8022-21S
09-20-2021
John K. Exline Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 10, 2021, petitioner filed a petition at Docket No. 8355-21S, seeking review of his 2017 tax year. On June 14, 2021, petitioner filed a First Amended Petition in Docket No. 8355-21S. On July 7, 2021, respondent filed an Answer to Amended Petition in Docket No. 8355-21S.
Also on May 20, 2021, petitioner filed a petition at Docket No. 8022-21S, also seeking review of his 2017 tax year.
On September 10, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 8022-21S. An examination of the records in the cases at Docket Nos. 8022-21S and 8355-21S 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. 8022-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 8022-21S on September 10, 2021, is granted in that the case at Docket No. 8022-21S is closed as duplicative of the case at Docket No. 8355-21S.
Petitioner is reminded that any future filings related to his 2017 tax year should be filed in Docket No. 8355-21S.
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