Opinion
857-21
11-29-2021
Desean Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 24, 2021, petitioner filed a timely petition at Docket No. 857-21, seeking review of his 2019 tax year. Petitioner filed to pay the filing fee.
Also on February 24, 2021, petitioner filed a second timely petition at Docket No. 858-21, seeking review of his 2019 tax year and petitioner paid the filing fee. On April 14, 2021, respondent filed the Answer at Docket No. 858-21.
On March 12, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 857-21. An examination of the records in the cases at Docket Nos. 858-21 and 857-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 857-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 857-21 on March 12, 2021, is granted in that the case at Docket No. 857-21 is closed as duplicative of the case at Docket No. 858-21.
Petitioner is reminded that any future filings related to his 2019 tax year should be filed in Docket No. 858-21.