Opinion
9229-22
07-19-2022
LINDA ANNE HARATY & JONATHAN DAVID HARATY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 13, 2022, petitioners filed an imperfect petition to commence the case at Docket No. 1656-22, seeking review with respect to petitioners' 2018 tax year. By Order issued March 3, 2022, the Court directed petitioners to file an amended petition.
On April 14, 2022, petitioners submitted an amended petition which, due to an inadvertent clerical error, was filed to commence this separate case at Docket No. 9229-22. On June 24, 2022, respondent filed in this case a Motion to Dismiss, requesting that this case be closed on the ground of duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 1656-22 as, in both cases, petitioners seek review with respect to their 2018 tax year.
Upon review of the records in this case and at Docket No. 1656-22, it appears that respondent's motion is well supported. Therefore, the Court will close this case on the ground that it is a duplicate of petitioners' case at Docket No. 1656-22. Petitioners are advised that the Court has caused the petition filed to commence this case to be properly filed as an amended petition at Docket No. 1656-22.
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss is recharacterized as a Motion to Close on Ground of Duplication. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 1656-22. All future communications concerning petitioners' 2018 tax year should be directed to Docket No. 1656-22.