Opinion
22062-22SL
02-14-2023
MICHAEL DAVID PITZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 16, 2022, petitioner filed a petition at Docket No. 22062-22SL, seeking review of petitioner's 2019 tax year. By Order served October 17, 2022, the Court directed petitioner to pay the filing fee at Docket No. 22062-22SL. Petitioner has not complied with this Order. On December 15, 2022, respondent filed the Answer at Docket No. 22062-22SL.
On October 24, 2022, petitioner filed a second petition at Docket No. 23387-22SL, also seeking review of petitioner's 2019 tax years and paid the filing fee. On December 21, 2022, respondent filed the Answer at Docket No. 23387-22SL.
On December 1, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 22062-22SL. An examination of the records in the cases at Docket Nos. 22062-22SL and 23387-22SL discloses those two cases are duplicative in that they involve the same notice of determination issued to petitioner for tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 22062-22SL.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 22062-22SL on December 1, 2022, is granted in that the case at Docket No. 22062-22SL is closed as duplicative of the case at Docket No. 23387-22SL.
Petitioner is reminded that any future filings related to his 2019 tax year should be filed in Docket No. 23387-22SL.