Opinion
6576-20
06-17-2021
Hayden James Lockhart, III & Terry O'Neal Lockhart Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On July 10, 2020, petitioners filed a petition, at docket No. 5611-20, challenging the notice of deficiency dated January 10, 2020, issued to petitioners for taxable years 2016 and 2017. On July 10, 2020, petitioners filed a second petition, at docket No. 6576-20, seeking review of the same notice of deficiency issued to petitioners for 2016 and 2017. On September 30, 2020, respondent filed, at docket No. 6576-20, a Motion To Close on Ground of Duplication moving to close that case as duplicative of the case at docket No. 5611-20. Although the Court directed petitioners to file an objection, if any, to respondent's Motion To Close, petitioners failed to do so. The Court received the filing fee in docket No. 6576-20. Upon due consideration, it is
ORDERED that respondent's Motion To Close, filed at docket No. 6576-20 on July 10, 2020, is denied. It is further
ORDERED that, on the Court own motion, the case at docket No. 5611-20 is closed as duplicative of the case at docket No. 6576-20.