Opinion
10485-21 30462-21
04-07-2022
STEWART ST. JAMES, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 25, 2021, petitioner filed a timely petition at Docket No. 10485-21, seeking review of his 2018 tax year. By Order served June 10, 2021, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 10485-21. Petitioner has not complied with this order.
On September 10, 2021, petitioner filed an untimely petition at Docket No. 30462-21 seeking review of his 2018 tax year.
On December 10, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 30462-21. An examination of the records in the cases at Docket Nos. 10485-21 and 30462-21 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioner for his 2018 tax year. Accordingly, the Court will move the petition filed in Docket No. 30462-21 and file it as an Amendment to Petition in Docket No. 10485-21 and grant respondent's motion to close in Docket No. 30462-21.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 30462-21 from the Court's official file in that docket and file it as an 1 Amendment to Petition in Docket No. 10485-21 as of the date of this Order. It is further
ORDERED that respondent's above-mentioned motion, filed in Docket No. 30462-21 on December 10, 2021, is granted in that the case at Docket No. 30462-21 is closed as duplicative of the case at Docket No. 10485-21.
Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 10485-21. 2