Opinion
15891-21SL
09-14-2021
Vincent J. Lawrence & Tracie D. Lawrence Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 10, 2021, respondent filed, at docket No. 15891-21SL, an Answer to the petition (Entry No. 6). On September 10, 2021, respondent electronically filed, at docket No. 15891-21SL, a second Answer (Entry No. 8) which is essentially identical to the first Answer (Entry No. 6).
On September 10, 2021, respondent filed, at docket No. 15891-21SL, a Motion To Close on Ground of Duplication. Among other things, in his motion to close respondent states/indicates that: (1) on May 3, 2021, a petition, at docket No. 15365-21SL, was filed challenging the notice of determination under I.R.C. section 6320 or 6330 issued with respect to petitioners' unpaid 2015 income tax liability; (2) on May 3, 2021, a second petition, at docket No. 15891-21SL, was filed challenging the same notice of determination issued to petitioners for their unpaid 2015 liability; and (3) petitioners do not object to the granting of that motion. Upon due consideration and for cause, it is
ORDERED that respondent's Answer (Entry No. 8) filed at docket No. 15891-21SL on September 10, 2021, is deemed stricken from the record in that case. It is further
ORDERED that respondent's Motion To Close filed at docket No. 15891-21SL on September 10, 2021, is granted and docket No. 15891-21SL is closed as duplicative of the case at docket No. 15365-21SL.
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