Opinion
13987-20
03-23-2022
Litton Construction and Electric, Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 9, 2020, petitioner filed a timely petition at Docket No. 13472-20, seeking review of petitioner's 2011 and 2012 tax years. On March 25, 2021, petitioner paid the filing fee for Docket No. 13472-20.
On November 23, 2020, petitioner filed a second timely petition at Docket No. 13987-20, also seeking review of petitioner's 2011 and 2012 tax years. By Order served January 29, 2021, the Court directed petitioner to pay the filing fee at Docket No. 13987-20. Petitioner has not complied with this order.
On February 23, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 13987-20. An examination of the records in the cases at Docket Nos. 13472-20 and 13987-20 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax years 2011 and 2012. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 13987-20.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 13987-20 on February 23, 2021, is granted in that the case at Docket No. 13987-20 is closed as duplicative of the case at Docket No. 13472-20.
Petitioner is reminded that any future filings related to petitioner's 2011 and 2012 tax years should be filed in Docket No. 13472-20.