Opinion
21651-21
10-06-2021
Michele J. Mueller & Peter Mueller Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On October 1, 2021, respondent filed a Motion To Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of the case at Docket No. 12493-21. Therein, respondent states that petitioners' views on the motion are unknown.
Upon review of the records in this case and the case at Docket No. 12493-21, it is evident that, as respondent asserts, the cases are duplicative. Both cases seek redetermination of the deficiency determined in a notice of deficiency dated March 8, 2021, issued with respect to petitioners' Federal income tax for the 2018 taxable year. Consequently, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. Thus, while petitioners' views on the motion before the Court are unknown, the motion concerns a purely administrative matter that bears no impact on petitioners' substantive rights, and we accordingly will grant the motion. Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion To Close on Ground of Duplication is granted, and this case is closed on the ground of duplication with Docket No. 12493-21. Petitioners are reminded that any future filings concerning their 2018 taxable year should be filed in Docket No. 12493-21.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.
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