Opinion
8092-21
09-23-2021
Gail E. Guthrie & Scott K. Rineer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 8, 2021, petitioners filed a petition at Docket No. 8092-21, seeking review of their 2017 tax year.
Also on March 8, 2021, petitioners filed a petition at Docket No. 8095-21, also seeking review of their 2017 tax year. On July 13, 2021, respondent filed an Answer in Docket No. 8095-21.
On September 17, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 8092-21. An examination of the records in the cases at Docket Nos. 8092-21 and 8095-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 8092-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 8092-21 on September 17, 2021, is granted in that the case at Docket No. 8092-21 is closed as duplicative of the case at Docket No. 8095-21.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 8095-21.
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