Opinion
20402-21S
12-16-2021
Lakeisha D. Howard Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 11, 2021, petitioner filed a petition at Docket No. 8054-21S, seeking review of her 2017 tax year.
On August 26, 2021, petitioner filed a second petition at Docket No. 20402-21S, also seeking review of her 2017 tax year.
On November 12, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 20402-21S. An examination of the records in the cases at Docket Nos. 8054-21S and 20402-21S discloses those two cases are duplicative in that they involve the same notices of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 20402-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 20402-21S on November 12, 2021, is granted in that the case at Docket No. 20402-21S is closed as duplicative of the case at Docket No. 8054-21S.
Petitioner is reminded that any future filings related to her 2017 tax year should be filed in Docket No. 8054-21S.