Opinion
7812-21
08-05-2021
Lewis Arnold Rice Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 19, 2021, petitioner filed a petition at Docket No. 6835-21, seeking review of his 2017 tax year.
On March 1, 2021, petitioner filed a petition at Docket No. 7812-21, also seeking review of his 2017 tax year. By Order served May 24, 2021, the Court directed petitioner to file a ratification of petition at Docket No. 7812-21.
On July 30, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 7812-21. An examination of the records in the cases at Docket Nos. 6835-21 and 7812-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2017. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 7812-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 7812-21 on July 30, 2021, is granted in that the case at Docket No. 7812-21 is closed as duplicative of the case at Docket No. 6835-21.
Petitioner is reminded that any future filings related to his 2017 tax year should be filed in Docket No. 6835-21.