Opinion
14271-21 33537-21
04-07-2022
LISA MCCLAIN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On April 28, 2021, petitioner filed a timely petition at Docket No. 14271-21, seeking review of her 2018 tax year. By Order served July 23, 2021, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 14271-21. On December 13, 2021, petitioner paid the filing fee in Docket No. 14271-21, but petitioner has not filed an amended petition in Docket No. 14271-21.
On December 12, 2021, petitioner filed an untimely petition at Docket No. 33537-21 seeking review of her 2018 tax year.
On February 2, 2022, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 33537-21. An examination of the records in the cases at Docket Nos. 14271-21 and 33537-21 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioner for her 2018 tax year. Accordingly, the Court will move the petition filed in Docket No. 33537-21 and file it as an Amendment to Petition in Docket No. 14271-21 and grant respondent's motion to close in Docket No. 33537-21.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 33537-21 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 14271-21 as of the date of this Order. It is further
ORDERED that respondent's above-mentioned motion, filed in Docket No. 33537-21 on February 1, 2022, is granted in that the case at Docket No. 33537-21 is closed as duplicative of the case at Docket No. 14271-21. It is further
Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 14271-21.