Opinion
2777-21
07-20-2022
SRIBHAGAT VARMA NAMPALLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 21, 2021, petitioner filed an untimely petition at Docket No. 2777-21, seeking review of petitioner's 2017 tax year. By Orders served April 1, 2021, the Court directed petitioner to pay the filing fee at Docket No. 2777-21 and file a ratification of petition. Petitioner has not complied with these orders.
On March 9, 2021, petitioner filed a second untimely petition at Docket No. 1195-21S, also seeking review of petitioner's 2017 tax year. Petitioner paid the filing fee at Docket No. 1195-21S.
On May 21, 2021, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 2777-21. An examination of the records in the cases at Docket Nos. 1195-21S and 2777-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 2777-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 2777-21 on May 21, 2021, is granted in that the case at Docket No. 2777-21 is closed as duplicative of the case at Docket No. 1195-21S.
Petitioner is reminded that any future filings related to petitioner's 2017 tax year should be filed in Docket No. 1195-21S.