Opinion
24505-21S 24572-21S
02-02-2022
JOHN KIN-TAK CHAN & MEI TE CHAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On July 6, 2021, petitioners filed a petition at Docket No. 24505-21S, seeking review of their 2018 tax year. By Orders served October 18, 2021, the Court directed petitioners to pay the Court's filing fee and file a ratification of petition at Docket No. 24505-21S. Petitioners have not complied with these Orders.
Also on July 6, 2021, petitioners filed a petition at Docket No. 24572-21S seeking review of their 2018 tax year and paid the filing fee.
On November 19, 2021, respondent filed a Motion To Close on Ground of Duplication at Docket No. 24572-21S.
While it is clear that the two cases are duplicative, it is the record at Docket No. 24572-21S that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 24505-21S and 24572-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed November 19, 2021, at Docket No. 24572-21S is denied. It is further 1
ORDERED that, on the Court's own motion, the case at Docket No. 24505-21S is closed on the ground of duplication with Docket No. 24572-21S.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 24572-21S.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov. 2