Opinion
37947-21
08-01-2022
REJI JOHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 26, 2021, petitioner filed a timely petition at Docket No. 37937-21, seeking review of petitioner's 2018 tax year. The filing fee is unpaid at Docket No. 37937-21. On May 2, 2022, respondent filed the Answer at Docket No. 37937-21.
Also on July 26, 2021, petitioner filed a second timely petition at Docket No. 37947-21, also seeking review of petitioner's 2018 tax year. The filing fee is unpaid at Docket No. 37947-21. On May 27, 2022, respondent filed an Answer at Docket No. 37947-21.
On May 3, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 37947-21. An examination of the records in the cases at Docket Nos. 37937-21 and 37947-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 37947-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 37947-21 on May 3, 2022, is granted in that the case at Docket No. 37947-21 is closed as duplicative of the case at Docket No. 37937-21.
Petitioner is reminded that any future filings related to petitioner's 2018 tax year should be filed in Docket No. 37937-21.