Opinion
21086-21S 30151-21S
12-02-2021
Floretta Laurine McNeil-Marino, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 1, 2021, a petition was filed, at docket No. 21086-21S challenging the notice of deficiency dated June 3, 2021, issued to petitioner for tax years 2018 and 2019. On September 2, 2021, a second petition was filed, at docket No. 30151-21S, challenging the same deficiency notice issued to petitioner for 2018 and 2019. On December1, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 30151-21S, moving to close that case as duplicative of the case at docket No. 21086-21S. In his motion to close respondent states that petitioner does not object to the granting of the motion.
An examination of the records in the two cases at docket Nos. 21086-21S and 30151-21S discloses that: (1) both cases are duplicative in that they involve the same deficiency notice issued to petitioner for 2018 and 2019; and (2) the petition filed at docket No. 30151-21S was intended to be filed as an amended petition at docket No. 21086-21S. The foregoing considered, it is
ORDERED that respondent's Motion To Close filed December 1, 2021, is granted and the case at docket No. 30151-21S is closed as duplicative of the case at docket No. 21086-21S. It is further
ORDERED that the Clerk of the Court shall make a copy of the petition filed at docket No. 30151-21S on September 2, 2021, and file that document as of that date as an amended petition at docket No. 21086-21S.