Opinion
33988-21 34193-21 34194-21 34196-21 34197-21 34198-21 34199-21 34200-21 173-22 9889-22
08-06-2024
THOMAS HARBIN, III & NEWELL HARBIN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
CHRISTIAN N. WEILER JUDGE.
On August 1, 2024, the parties filed a Joint Motion to Close on Grounds of Duplication in these consolidated matters, seeking to close the cases filed at Docket Numbers 34193-21 and 34199-21 on the grounds they are duplicates of cases filed and currently pending at 33988-21 and 34198-21, respectively.
The Notices of Deficiency issued to petitioners Thomas Harbin, III and Newell Harbin on September 17, 2021 (at issue in docket number 33988-21), and on September 29, 2021 (at issue in docket number 34193-21), respectively, for the 2017 tax year are substantively identical, except for the dates shown on the first page. While the Notices of Deficiency issued to petitioners Michael M. Rogers and Edith M. Rogers on September 17, 2021(at issue in docket number 34198-21), and on September 22, 2021 (at issue in docket number 34199-21), respectively, for the 2018 tax year are substantively identical, except for the dates shown on the first page.
Section 6212(a) of the Internal Revenue Code authorizes respondent to issue notices of deficiency. After respondent issues a notice of deficiency and a taxpayer files a petition with this Court in accordance with section 6213(a), respondent is prohibited from determining an additional deficiency of income tax for the same taxable year. I.R.C. § 6212(c)(1). In this case, and albeit on separate dates, respondent inadvertently mailed two copies of the same notices of deficiency to petitioners.
To prevent confusion, the parties agree that docket number 34193-21, related to the Harbin Duplicate Notices, and docket number 34199-21, related to the Rogers Duplicate Notices, should be dismissed as duplicative of docket numbers 33988-21 and 34198-21, respectively.
Considering the foregoing, it is
ORDERED the parties' Joint Motion to Close on Grounds of Duplication, filed in these consolidated matters on August 1, 2024, is granted. It is further
ORDERED the cases filed at Docket Numbers 34193-21 and 34199-21 are closed on the grounds of duplication with respect to the cases filed and currently pending at 33988-21 and 34198-21, respectively.
All future communications concerning the notice of deficiency issued for petitioners Thomas Harbin, III and Newell Harbin's 2017 tax year should be directed to their case at Docket No. 33988-21; and all future communications concerning the notice of deficiency issued for petitioners Michael M. Rogers and Edith M. Rogers's 2018 tax year should be directed to their case at Docket No. 34198-21.