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Rocio v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 21164-22L (U.S.T.C. Nov. 18, 2022)

Opinion

21164-22L 22253-22L

11-18-2022

KEVIN J. ROCIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent KEVI J. ROCIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On November 17, 2022, respondent filed a Motion to Close on Ground of Duplication, requesting that the case at Docket No. 21164-22L be closed on the ground that it is a duplicate of the case at Docket No. 22253-22L. Respondent states therein that he has been unable to determine whether petitioner objects to the granting of the Motion.

A review of the records at Docket Nos. 21164-22L and 22253-22L confirms that, as respondent asserts, the cases are duplicative: The Petitions are identical and both cases have been filed in response to a Notice of Determination Concerning Collection Action issued to petitioner with respect to his Federal income tax liabilities for the 2012, 2013, 2014, 2015, 2016, 2017, and 2019 taxable years. Thus, the Court would be prepared on its own motion to close the case at Docket No. 21164-22L on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the Motion forthwith. Upon due consideration, and for further cause appearing in the records of these cases, it is

ORDERED that respondent's above-referenced Motion to Close on Ground of Duplication is granted, and the case at Docket No. 21164-22L is closed on the ground of duplication with the case at Docket No. 22253-22L. It is further

ORDERED that the caption of the case at Docket No. 22253-22L is amended to read: "Kevin J. Rocio, Petitioner v. Commissioner of Internal Revenue, Respondent."

Petitioner is advised that his case at Docket No. 22253-22L remains open and that all future filings relating to the above-referenced Notice of Determination Concerning Collection Action must be filed in that case. No further filings should be made at Docket No. 21164-22L. If petitioner wishes to register for electronic filing access for the case at Docket No. 22253-22L, he should send an email request to dawson.support@ustaxcourt.gov.


Summaries of

Rocio v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 21164-22L (U.S.T.C. Nov. 18, 2022)
Case details for

Rocio v. Comm'r of Internal Revenue

Case Details

Full title:KEVIN J. ROCIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 21164-22L (U.S.T.C. Nov. 18, 2022)