Opinion
19907-23S
02-05-2024
PATRICIA GARCIA FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 15, 2023, petitioner filed a timely petition at Docket No. 19765-23S, seeking review of petitioner's 2020 and 2021 tax years and paid the filing fee. On January 30, 2024, respondent filed the Answer at Docket No. 19765-23S.
On December 18, 2023, petitioner filed a second timely petition at Docket No. 19907-23S, also seeking review of petitioner's 2020 and 2021 tax years and paid the filing fee. On December 20, 2023, the Court issued an Order to Show Cause in Docket No. 19907-23S.
On February 2, 2024, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 19907-23S.
An examination of the records in the cases at Docket Nos. 19765-23S and 19907-23S discloses those two cases are duplicative in that they involve the same tax years 2020 and 2021. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 19907-23S.
The foregoing considered and for cause, it is
ORDERED that the Court's Order to Show Cause, served December 20, 2023, is discharged as moot. It is further
ORDERED that respondent's above-mentioned motion, filed at Docket No. 19907-23S on February 2, 2024, is granted in that the case at Docket No. 19907-23S is closed as duplicative of the case at Docket No. 19765-23S.
Petitioner is reminded that any future filings related to her 2020 and 2021 tax years should be filed in Docket No. 19765-23S.