Opinion
19942-22S
02-02-2023
MAGALIE G. JOSEPH & MICHEL E. JOSEPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 11, 2022, petitioner filed a petition at Docket No. 19942-22S, seeking review of petitioners' 2019 tax year. By Order served September 12, 2022, the Court directed petitioners to pay the filing fee at Docket No. 19942-22S. Petitioners have not complied with this Order. On November 7, 2022, respondent filed the Answer at Docket No. 19942-22S.
On September 18, 2022, petitioners filed a second petition at Docket No. 20385-22S, also seeking review of petitioners' 2019 tax year. On September 19, 2022, petitioners paid the filing fee at Docket No. 20385-22S. On November 4, 2022, respondent filed the Answer at Docket No. 20385-22S.
On October 20, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 20385-22S. An examination of the records in the cases at Docket Nos. 19942-22S and 20385-22S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax years 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 19942-22S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 19942-22S on October 20, 2022, is granted in that the case at Docket No. 19942-22S is closed as duplicative of the case at Docket No. 20385-22S.
Petitioners are reminded that any future filings related to their 2019 tax year should be filed in Docket No. 20385-22S.