Opinion
7134-22 7395-22
06-10-2022
WILLIAM R. ROHLF AND KRISTIN A. ROHLF, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 21, 2022, petitioners timely filed the petition to commence the case at Docket No. 7134-22, seeking review of a notice of deficiency, dated March 7, 2022, issued for petitioners' 2019 tax year. That petition was not properly executed in that it does not bear either the original signatures of petitioners or the original signature of a practitioner who represents petitioners and is admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure. The filing fee for that case was not paid.
Also on March 21, 2022, petitioners timely filed a second petition with respect to the notice of deficiency, dated March 7, 2022, issued for petitioners' 2019 tax year. That petition was properly executed and was assigned Docket No. 7395-22. The filing fee for that case was not paid.
On May 11, 2022, respondent filed an answer to the petition at Docket No. 7134-22. Also on May 11, 2022, respondent filed at Docket No. 7395-22 a motion to close on ground of duplication. In that motion to close, respondent asserts that the case at Docket No. 7395-22 should be closed because it is a duplicate of the case at Docket No. 7134-22, as the petitions in both cases seek review of the same notice of deficiency. On June 9, 2022, respondent filed at Docket No. 7395-22 a motion for leave to file out of time answer and concurrently lodged his answer to the petition in that case.
Upon review of the records in the two above-docketed cases, it is apparent that the cases are duplicative as they seek review of the same notice of deficiency issued for petitioners' 2019 tax year. However, as the petition at Docket No. 7395-22 is the petition that was properly executed, we will deny respondent's motion to close that case, and instead close the case at Docket No. 7134-22 on the ground of duplication.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion to close on ground of duplication filed at Docket No. 7395-22 is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 7134-22 is closed on the ground of duplication with respect to petitioners' case at Docket No. 7395-22. All future communications concerning the notice of deficiency issued for petitioners' 2019 tax year should be directed to Docket No. 7395-22. It is further
ORDERED that respondent's motion for leave to file out of time answer filed at Docket No. 7395-22 is granted and the answer, lodged in that case on June 9, 2022, shall be filed as of the date of service of this Order. It is further
ORDERED that the time within which petitioners shall pay the filing fee for the case at Docket No. 7395-22 (or submit for the Court's consideration an Application for Waiver of Filing Fee) is extended to July 5, 2022. The Application for Waiver of Filing Fee form is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms". Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov.