Opinion
23334-21
11-03-2021
John W. Johnston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon review of the record in this case and that in the case at Docket No. 10908-21, it is clear to the Court that the cases are duplicative, insofar as both seek redetermination of a deficiency set forth in a notice of deficiency issued to petitioner on December 28, 2020, with respect to his Federal income tax for the 2018 taxable year. More specifically, the records in the aforementioned cases establish that, on September 20, 2021, petitioner attempted to file electronically a first amendment to petition at Docket No. 10908-21; however, that document was improperly filed as a new petition to commence this case.
Accordingly, and it appearing that the petition filed to commence this case is related to and duplicative of petitioner's case at Docket No. 10908-21, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 10908-21.
Petitioner is hereby advised that his case at Docket No. 10908-21 remains open and that all future filings with respect to the notice of deficiency issued to him for the 2018 taxable year should therefore be filed at Docket No. 10908-21.