Opinion
15702-21
11-09-2021
William Mark Hardin III & Melissa Dawn Hardin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 26, 2021, petitioners filed a timely petition at Docket No. 13808-21, seeking review of their 2018 tax year and petitioners paid the filing fee. On August 20, 2021, respondent filed the Answer at Docket No. 13808-21.
On July 23, 2021, petitioners filed a petition at Docket No. 15702-21, also seeking review of their 2018 tax year. By Order dated September 22, 2021, the Court directed petitioners to pay the filing fee at Docket No. 15702-21. Petitioners have not complied with this order.
On October 26, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 15702-21. An examination of the records in the cases at Docket Nos. 13808-21 and 15702-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 15702-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 15702-21 on October 26, 2021, is granted in that the case at Docket No. 15702-21 is closed as duplicative of the case at Docket No. 13808-21.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 13808-21.