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Honegger v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 9057-22 (U.S.T.C. Aug. 2, 2022)

Opinion

9057-22

08-02-2022

SARAH HONEGGER & JOEL HONEGGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On April 5, 2022, petitioners filed a timely petition at Docket No. 8437-22, seeking review of petitioners' 2018 tax year. On June 8, 2022, petitioners paid the filing fee at Docket No. 8437-22.

On April 12, 2022, petitioner filed a second timely petition at Docket No. 9057-22, also seeking review of petitioners' 2018 tax year. By Order served April 25, 2022, the Court directed petitioners to pay the filing fee at Docket No. 9057-22. Petitioners have not complied with this Order.

On June 1, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 9057-22. An examination of the records in the cases at Docket Nos. 8437-22 and 9057-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner Sarah Honegger for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 9057-22.

The foregoing considered and for cause, it is

ORDERED that respondent's above-mentioned motion, filed at Docket No. 9057-22 on June 1, 2022, is granted in that the case at Docket No. 9057-22 is closed as duplicative of the case at Docket No. 8437-22.

Petitioners are reminded that any future filings related to petitioners' 2018 tax year should be filed in Docket No. 8437-22.


Summaries of

Honegger v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 9057-22 (U.S.T.C. Aug. 2, 2022)
Case details for

Honegger v. Comm'r of Internal Revenue

Case Details

Full title:SARAH HONEGGER & JOEL HONEGGER, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 9057-22 (U.S.T.C. Aug. 2, 2022)