Opinion
21017-22S
02-10-2023
JUNKO IKUTA & TOMONORI HARUTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 6, 2022, petitioner filed a timely petition at Docket No. 20088-22S, seeking review of petitioners' 2019 tax year. By Order served September 13, 2022, the Court directed petitioners to pay the filing fee at Docket No. 20088-22S. On October 20, 2022, the Court waived the filing fee at Docket No. 20088-22S. Also on October 20, 2022, respondent filed the Answer at Docket No. 20088-22S.
On September 16, 2022, petitioners filed a second untimely petition at Docket No. 21017-22S, also seeking review of petitioners' 2019 tax year and paid the filing fee. On November 16, 2022, respondent filed the Answer at Docket No. 21017-22S.
On November 16, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 21017-22S. An examination of the records in the cases at Docket Nos. 20088-22S and 21017-22S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax years 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 21017-22S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 21017-22S on November 16, 2022, is granted in that the case at Docket No. 21017-22S is closed as duplicative of the case at Docket No. 20088-22S.
Petitioners are reminded that any future filings related to their 2019 tax year should be filed in Docket No. 20088-22S.