Opinion
7521-21 979-21S
06-28-2021
Elizabeth Gaggini, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On March 2, 2021, petitioner filed, at docket No. 979-2IS, a petition challenging the notice of deficiency dated December 7, 2020, issued to her for tax year 2017. The filing fee in that case was not paid. On March 4, 2021, petitioner filed, at docket No. 7521-21, a second petition challenging the same deficiency notice issued to petitioner for 2017. The filing fee in that case was paid. On June 24, 2021, respondent filed, at docket No. 7521-21, seeking to close that case as duplicative of the case at docket No. 979-2 IS. In his motion to close respondent states that petitioner does not object to the granting of the motion.
The foregoing considered and for cause, it is
ORDERED that respondent's Motion To Close of Ground of Duplication filed at docket No. 7521-21 on June 24, 2021, is granted and that case is closed as duplicative of the case at docket No. 979-21S. It is further
ORDERED that the filing fee at docket No. 979-2IS is waived.