Opinion
22947-21S
02-02-2022
Obinna K. Okafor Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On May 7, 2021, petitioner filed a timely petition at Docket No. 16616-21S, seeking review of his 2018 tax year. By Order served August 4, 2021, the Court directed petitioner to pay the filing fee at Docket No. 16616-21S. Petitioner has not complied with this order. On September 16, 2021, respondent filed the Answer at Docket No. 16616-21S.
On September 16, 2021, petitioner filed an untimely petition at Docket No. 22947-21S, also seeking review of his 2018 tax year. On September 17, 2021, the Court received payment of the filing fee.
On November 18, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 22947-21S. An examination of the records in the cases at Docket Nos. 16616-21S and 22947-21S discloses those two cases are duplicative in that they involve the same notices of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 22947-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 22947-21S on November 18, 2021, is granted in that the case at Docket No. 22947-21S is closed as duplicative of the case at Docket No. 16616-21S.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 16616-21S.