Opinion
18157-21S
09-02-2021
Margaret Hadleigh-West Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 31, 2021, petitioner filed an imperfect petition at Docket No. 11500-21, seeking review of her 2017 tax year. By Order served June 17, 2021, the Court directed petitioner to file an amended petition and pay the filing fee at Docket No. 11500-21. On July 20, 2021, petitioner filed an amended petition at Docket No. 11500-21 and paid the filing fee.
On May 19, 2021, petitioner filed a petition at Docket No. 18157-21S and paid the filing fee, also seeking review of her 2017 tax year.
On August 25, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 18157-21. An examination of the records in the cases at Docket Nos. 11500-21 and 18157-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 18157-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 18157-21 on August 25, 2021, is granted in that the case at Docket No. 18157-21 is closed as duplicative of the case at Docket No. 11500-21.
Petitioner is reminded that any future filings related to her 2017 tax year should be filed in Docket No. 11500-21.
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