Opinion
1325-22 2514-22S
06-14-2022
JANICE GAVAGNI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent JANICE MARY GAVAGNI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 8, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 2514-22S, requesting that the case be closed on the ground that it is a duplicate of the case at Docket No. 1325-22. Respondent states therein that petitioner's views on the Motion are unknown.
A review of the records at Docket Nos. 1325-22 and 2514-22S confirms that, as respondent asserts, those cases are duplicative: Both cases seek review of a Notice of Deficiency dated November 8, 2021, determining a deficiency in petitioner's federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close the case at Docket No. 2514-22S on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant respondent's Motion forthwith.
While we will close the case at Docket No. 2514-22S, we note that the record therein includes a copy of an IRS Notice CP2005 apparently issued to petitioner on March 21, 2022. That Notice appears to indicate that the inquiry into petitioner's federal income tax for the 2018 taxable year may have been closed, and that there may be no amount due from petitioner. In view of that filing, the Court will direct the parties and take such further action as set forth below.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion to Close on Ground of Duplication is granted, and the case at Docket No. 2514-22S is closed on the ground of duplication with the case at Docket No. 1325-22. All future filings concerning the Notice of Deficiency issued to petitioner for the 2018 taxable year shall be directed to the case at Docket No. 1325-22. It is further
ORDERED that, with respect to the record in the case at Docket No. 2514-22S, petitioner's filings at Docket Index Nos. 5, 6, 7, 8, 9, 10, 11, 12, 14, 15, 16, 18, and 19 are hereby deemed stricken from the Court's record in that case. It is further
ORDERED that the Clerk of the Court shall copy the First Amended Petition, filed March 27, 2022, at Docket Index No. 13 in the case at Docket No. 2514-22S, and shall file it as of the date of service of this Order as petitioner's First Amended Petition in the case at Docket No. 1325-22. It is further
ORDERED that the Clerk of the Court shall copy the Declaration of Janice Gavagni in Support of First Amended Petition, filed March 27, 2022, at Docket Index No. 17 in the case at Docket No. 2514-22S, and shall file it as of the date of service of this Order as petitioner's Motion for Entry of Decision in the case at Docket No. 1325-22. It is further
ORDERED that the caption of the case at Docket No. 1325-22 is amended to read: "Janice Mary Gavagni, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the caption of the case at Docket No. 1325-22 is further 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 petitioner is hereby deemed to have ratified and affirmed the Petition, filed January 4, 2022, in the case at Docket No. 1325-22. It is further
ORDERED that, on or before July 13, 2022, respondent shall file a response to petitioner's Motion for Entry of Decision (in the case at Docket No. 1325-22), or the parties shall file a proposed stipulated decision for the Court's consideration (in that case).