Opinion
3803-22 6594-22S
03-31-2022
THOMAS B. KIEC & HEATHER R. KIEC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On March 29, 2022, petitioners electronically filed a set of documents as a Petition to commence the case at Docket No. 6594-22S. However, a review of that filing establishes that it is a duplicate of petitioners' case at Docket No. 3803-22, insofar as both cases seek review of the same Notice of Deficiency dated January 3, 2022, determining a deficiency in petitioners' Federal income tax for the 2019 taxable year. Accordingly, we will close the case at Docket No. 6594-22S on the ground of duplication with the case at Docket No. 3803-22 and direct the Clerk of the Court to move the recent filings in the former case to the latter case as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 6594-22S is closed on the ground of duplication with the case at Docket No. 3803-22. It is further
ORDERED that the Clerk of the Court shall copy the two-page Petition form, filed March 29, 2022, as part of the Petition at Docket No. 6594-22S, and shall file it as of that date as petitioners' First Amended Petition at Docket No. 3803-22. It is further
ORDERED that the Clerk of the Court shall copy the one-page Statement of Taxpayer Identification Number form, filed March 29, 2022, as part of the Petition at Docket No. 6594-22S, and shall place it as of that date in the Court's Correspondence file at Docket No. 3803-22. It is further
ORDERED that the Clerk of the Court shall copy the one-page Motion to Proceed Remotely form, filed March 29, 2022, as part of the Petition at Docket No. 6594-22S, and shall file it as of that date as petitioners' Motion to Proceed Remotely at Docket No. 3803-22. It is further
ORDERED that the caption of the case at Docket No. 3803-22 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case.