Opinion
7102-23
07-14-2023
COURTNEY PENN & PAUL PENN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On March 22, 2023, petitioners filed a timely petition at Docket No. 5482-23, seeking review of petitioners' 2020 tax year. On June 2, 2023, respondent filed the Answer at Docket No. 5482-23. On June 16, 2023, petitioners paid the filing fee at Docket No. 5482-23.
On April 21, 2023, petitioners filed a second untimely petition at Docket No. 7102-23, also seeking review of petitioners' 2020 tax year. By Order served May 8, 2023, the Court directed petitioner to pay the filing fee at Docket No. 7102-23. Petitioners have not complied with this order. On July 7, 2023, respondent filed the Answer at Docket No. 7102-23.
On June 27, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 7102-23.
An examination of the records in the cases at Docket Nos. 5482-23 and 7102-23 discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 7102-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 7102-23 on June 27, 2023, is granted in that the case at Docket No. 7102-23 is closed as duplicative of the case at Docket No. 5482-23.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 5482-23.