Opinion
11841-24
08-23-2024
WILLIAM D. NADOLNY & HEIDI NADOLNY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
By Order served August 1, 2024, the Court directed petitioner Heidi Nadolny to file a ratification bearing her signature, and ratifying and affirming the filing of the Petition to commence this case on her behalf. On August 22, 2024, attorney James L. Chase filed a Limited Entry of Appearance for Petitioner Heidi Nadolny and a Response on her behalf to the aforementioned Order. In the Response, Mr. Chase advises that Ms. Nadolny has commenced her own case at Docket No. 7194-24 in response to the same notice of deficiency upon which this case is based, and requests that she be dismissed from this case.
Our review of the records in this case and the case at Docket No. 7194-24 shows that, with respect to Ms. Nadolny, the cases are duplicative: Both cases seek review of the same notice of deficiency dated April 15, 2024, determining deficiencies and penalties in petitioners' joint federal income tax for the taxable years 2018, 2019, 2020, and 2021. In view of the foregoing, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, so much of this case as relates to petitioner Heidi Nadolny is closed on the ground of duplication with the case at Docket No. 7194-24. It is further
ORDERED that the caption of this case is amended to read: "William D. Nadolny, Petitioner v. Commissioner of Internal Revenue, Respondent."