Opinion
23362-21S
02-04-2022
Stephen A. Rattray & Karen B. Rattray Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 16, 2021, petitioners filed a timely petition at Docket No. 28231-21S, seeking review of their 2018 tax year. On November 22, 2021, respondent filed an Answer at Docket No. 28231-21S.
On September 20, 2021, petitioners filed a second timely petition at Docket No. 23362-21S, also seeking review of their 2018 tax year. On November 18, 2021, respondent filed an Answer at Docket No. 23362-21S.
On November 22, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 23362-21S. An examination of the records in the cases at Docket Nos. 28231-21S and 23362-21S 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. 23362-21S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 23362-21S on November 22, 2021, is granted in that the case at Docket No. 23362-21S is closed as duplicative of the case at Docket No. 28231-21S.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 28231-21S.