Opinion
28682-21
02-08-2022
Joshua R. Quick Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 9, 2021, petitioner filed a timely petition at Docket No. 17849-21, seeking review of his 2018 tax year. On October 21, 2021, respondent filed an Answer at Docket No. 17849-21.
On August 26, 2021, petitioner filed a second timely petition at Docket No. 28682-21, also seeking review of his 2018 tax year.
On November 23, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 28682-21. An examination of the records in the cases at Docket Nos. 17849-21 and 28682-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 28682-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 28682-21 on November 23, 2021, is granted in that the case at Docket No. 28682-21 is closed as duplicative of the case at Docket No. 17849-21.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 17849-21.