Opinion
12693-21
02-04-2022
Karla Sue Podlucky Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 5, 2017, petitioner filed a timely petition at Docket No. 453-17, seeking review of her 2003 through 2006 tax years. On February 21, 2018, petitioner filed an amendment to her petition in which she requested relief from joint and several liability under section 6015.
On June 28, 2021, petitioner filed a petition at Docket No. 12693-21, also seeking relief from joint and several liability for her 2003 through 2006 tax years.
On October 21, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 12693-21. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner failed to do so.
An examination of the records in the cases at Docket Nos. 453-17 and 12693-21 discloses those two cases are duplicative in that petitioner is seeking relief from joint and several liability for her 2003 through 2006 tax years in both cases. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 12693-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 12693-21 on October 21, 2021, is granted in that the case at Docket No. 12693-21 is closed as duplicative of the case at Docket No. 453-17.
Petitioner is reminded that any future filings related to her 2003 through 2006 tax years should be filed in Docket No. 453-17.