Opinion
8397-21
10-12-2021
Thomas M. OHara & Marianne M. OHara Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 22, 2021, petitioners filed a timely petition at Docket No. 8222-21, seeking review of their 2018 tax year. On September 14, 2021, respondent filed an Answer in Docket No. 8222-21.
On May 24, 2021, petitioners filed a timely petition at Docket No. 8397-21, also seeking review of their 2018 tax year.
On September 30, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 8397-21. Respondent states in the motion that petitioners do not object to the granting of the motion. An examination of the records in the cases at Docket Nos. 8222-21 and 8397-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioners for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 8397-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 8397-21 on September 30, 2021, is granted in that the case at Docket No. 8397-21 is closed as duplicative of the case at Docket No. 8222-21.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 8222-21.
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