Opinion
23032-21S
12-03-2021
Daniel A. Holland & Leigh E. Holland Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On April 28, 2021, petitioners filed a timely petition at Docket No. 14279-21S, seeking review of their 2017 tax year. By Order served July 16, 2021, the Court directed petitioners to file an amended petition and to pay the filing fee. On August 25, 2021, petitioners filed a First Amended Petition at Docket No. 14279-21S and paid the filing fee. On October 29, 2021, respondent filed an Answer to Amended Petition at Docket No. 14279-21S.
On June 23, 2021, petitioners filed a second timely petition at Docket No. 23032-21S, also seeking review of their 2017 tax year and petitioners paid the filing fee.
On November 1, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 23032-21S. Respondent states in the motion that petitioners do not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 14279-21S and 23032-21S 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. 23032-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 23032-21S on November 1, 2021, is granted in that the case at Docket No. 23032-21S is closed as duplicative of the case at Docket No. 14279-21S.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 14279-21S.