Opinion
22144-21S
07-29-2022
PAUL MILLER & LUCILLE MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
KATHLEEN KERRIGAN CHIEF JUDGE
On July 25, 2022, petitioners filed a First Amended Petition and an Application for Waiver of Filing Fee. However, upon due consideration of those filings, and further review of the Court's records, it has come to the Court's attention that this case and the case at Docket No. 21258-21S are duplicative: Both cases seek review of a Notice of Deficiency dated March 15, 2021, determining a deficiency, I.R.C. section 6651(a)(1) addition to tax, and I.R.C. section 6662(a) accuracy-related penalty in petitioners' federal income tax for the 2018 taxable year. Further review of the record at Docket No. 21258-21S shows that the Court entered a Stipulated Decision in that case on May 12, 2022.
Accordingly, and for cause, it is
ORDERED that the Court's Order served June 15, 2022, is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, this case is dismissed on the ground of duplication with the case at Docket No. 21258-21S. It is further
ORDERED that petitioners' Application for Waiver of Filing Fee is moot.