Opinion
1424-22 7634-22
04-12-2022
CHRIS O'HARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CHRISTOPHER O'HARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 8, 2022, petitioner electronically filed the Petition to commence the case at Docket No. 7634-22. However, a review of that filing shows that it is a duplicate of petitioner's case at Docket No. 1424-22, insofar as both cases seek review of the same Notice of Deficiency dated October 12, 2021, determining a deficiency and accuracy-related penalty in petitioner's federal income tax for the 2019 taxable year. Accordingly, we will close the case at Docket No. 7634-22 on the ground of duplication with the case at Docket No. 1424-22 and direct the Clerk of the Court as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7634-22 is closed on the ground of duplication with the case at Docket No. 1424-22. It is further 1
ORDERED that the Clerk of the Court shall copy the Petition, filed April 8, 2022, at Docket No. 7634-22, and shall file it as of that date as petitioner's First Amended Petition at Docket No. 1424-22. 2