Opinion
12932-21S
12-03-2021
Ronnie Mickens & Gloria J. Mickens Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 12, 2021, petitioners filed a timely petition at Docket No. 12932-21S, seeking review of their 2017 tax year. By Order served July 12, 2021, the Court directed petitioners to file an amended petition and to pay the filing fee. On August 20, 2021, petitioners filed a First Amendment to Petition and a First Amended Petition at Docket No. 12932-21S, but failed to pay the filing fee.
On May 24, 2021, petitioners filed a second timely petition at Docket No. 18326-21S, also seeking review of their 2017 tax year and petitioners paid the filing fee. On October 1, 2021, respondent filed an Answer at Docket No. 18326-21S.
On August 20, 2021, petitioners filed a Motion To Close on Ground of Duplication in the case at Docket No. 12932-21S. An examination of the records in the cases at Docket Nos. 12932-21S and 18326-21S discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2017. Accordingly, the Court will grant petitioners' motion to close the case at Docket No. 12932-21S.
The foregoing considered and for cause, it is
ORDERED that petitioners' above-mentioned motion, filed at Docket No. 12932-21S on August 20, 2021, is granted in that the case at Docket No. 12932-21S is closed as duplicative of the case at Docket No. 18326-21S.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 18326-21S.