Opinion
22855-21 23451-21
11-19-2021
MaryAnn C. Gerlach, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On June 28, 2021, petitioner filed a timely petition, at docket No. 22855-21, challenging a notice of deficiency dated March 30, 2021, for the taxable year 2017. On June 28, 2021, petitioner filed a second petition, at docket No. 23451-21, also challenging the same deficiency notice issued to petitioner for 2017. On November 17, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 23451-21, seeking to close that case as duplicative of the case at docket No. 22855-21. In his motion to close respondent states that petitioner does not object to the granting of the motion.
Further review of the records in these two cases reveals that the petition filed at docket No . 23451-21 was intended to be filed as an amendment to petition at docket No. 22855-21. Accordingly, we shall close the case at docket No. 23451-21 on the ground it is duplicative of the case at docket No. 22855-21. The premises considered and for cause, it is
ORDERED that respondent's Motion to Close, filed at docket No. 23451-21 on November 17, 2021, is granted and that case is closed as duplicative of the case at docket No. 22855-21 It is further
ORDERED that the Clerk of the Court shall make a copy of the petition filed at docket No. 23451-21 on June 28, 2021, and shall file that document as of that date as an amendment to petition at docket No. 22855-21.