Opinion
19479-21S
08-30-2021
Randall Dale Jones & Kathleen A. Jones Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On May 4, 2021, petitioners timely filed the petition to commence the case at Docket No. 15043-21. Petitioners indicate that they seek review with respect to a notice of deficiency issued to them for their 2018 tax year. That petition was properly executed in that it bears the original signature of petitioners, and the Court's $60.00 filing fee was paid.
On June 2, 2021, petitioners filed a second petition, thereby commencing this case at Docket No. 19479-21. The petition in this case seeks review of the same notice of deficiency described above. By Orders dated August 26 and 27, 2021, the Court directed petitioners to file a ratification of petition and pay the Court's $60.00 filing fee for this case.
Upon further review of the records in these two cases, however, it appears that this case is possibly a duplicate of petitioners' case at Docket No. 15043-21. Accordingly, upon due consideration, it is
ORDERED that, on or before September 30, 2021, petitioners shall file a Response to this Order and show cause why this case should not be closed on the ground that it is a duplicate of petitioners' case at Docket No. 15043-21. We will hold the Court's Orders issued August 26 and 27, 2021, in this case in abeyance pending petitioners' response to this Order.