Opinion
15527-22
01-12-2023
JON K. HUFFINE & MICHELLE R. HUFFINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 11, 2022, petitioners filed a petition at Docket No. 7849-22, seeking review of petitioners' 2018 tax year and paid the filing fee. On June 1, 2022, respondent filed the Answer at Docket No. 7849-22.
On June 22, 2022, petitioners filed a second petition at Docket No. 15527-22, also seeking review of petitioners' 2018 tax year. The filing fee is unpaid at Docket No. 15527-22. On September 14, 2022, respondent filed the Answer at Docket No. 15527-22.
On August 29, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 15527-22. An examination of the records in the cases at Docket Nos. 7849-22 and 15527-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner Jon K. Huffine for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 15527-22.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 15527-22 on August 29, 2022, is granted in that the case at Docket No. 15527-22 is closed as duplicative of the case at Docket No. 7849-22.
Petitioner Jon K. Huffine is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 7849-22.