Opinion
16492-21S
10-14-2021
Byungno Kang & Jennifer Kang Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On May 10, 2021, petitioners filed a timely petition at Docket No. 16492-21S, seeking review of their 2018 tax year. By Order served August 2, 2021, the Court directed petitioners to pay the filing fee at Docket No. 16492-21S. Petitioners have not complied with this order. On September 14, 2021, respondent filed an Answer in Docket No. 16492-21S.
On June 1, 2021, petitioners filed a timely petition at Docket No. 20288-21S, also seeking review of their 2018 tax year, and paid the filing fee. On October 4, 2021, respondent filed an Answer in Docket No. 20288-21S.
On October 4, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 16492-21S. An examination of the records in the cases at Docket Nos. 16492-21S and 20288-21S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 16492-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 16492-21S on October 4, 2021, is granted in that the case at Docket No. 16492-21S is closed as duplicative of the case at Docket No. 20288-21S.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 20288-21S.
1