Opinion
19987-21S
10-06-2021
Nelson J. Marquez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On May 6, 2021, petitioner filed a timely petition at Docket No. 15511-21, seeking review of his 2017 tax year. On September 10, 2021, respondent filed an Answer in Docket No. 15511-21.
On June 2, 2021, petitioner filed a timely petition at Docket No. 19987-21S, also seeking review of his 2017 tax year.
On September 30, 2021, respondent filed a Motion To Dismiss in the case at Docket No. 19987-21S, which is in nature a Motion To Close on Ground of Duplication. Respondent states in the motion that petitioner does not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 15511-21 and 19987-21S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 19987-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's Motion To Dismiss is recharacterized as respondent's Motion To Close on Ground of Duplication. It is further
ORDERED that respondent's above-mentioned motion, filed at Docket No. 19987-21S on September 30, 2021, is granted in that the case at Docket No. 19987-21S is closed as duplicative of the case at Docket No. 15511-21.
Petitioner is reminded that any future filings related to his 2017 tax year should be filed in Docket No. 15511-21.
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