Opinion
11047-23S
08-01-2023
CHRISTOPHER R. JOHNSON & VERONICA E. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 1, 2022, petitioners filed a timely petition at Docket No. 24254-22S, seeking review of petitioners' 2020 tax year and paid the filing fee. On January 6, 2023, respondent filed the Answer at Docket No. 24254-22S.
On July 6, 2023, petitioners filed a second untimely petition at Docket No. 11047-23S, also seeking review of petitioners' 2020 tax year. By Order served July 11, 2023, the Court directed petitioners to pay the filing fee at Docket No. 11047-23S. Petitioners have not complied with this order.
On July 28, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 11047-23S.
An examination of the records in the cases at Docket Nos. 24254-22S and 11047-23S discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 11047-23S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 11047-23S on July 28, 2023, is granted in that the case at Docket No. 11047-23S is closed as duplicative of the case at Docket No. 24254-22S.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 24254-22S.