Opinion
5960-23 7597-23
07-11-2023
THOMAS R. SCHERER & SILVIA E. SCHERER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 2023, petitioners filed a timely petition at Docket No. 5960-23, seeking review of their 2020 tax year. On May 17, 2023, petitioners paid the filing fee at Docket No. 5960-23. On June 8, 2023, respondent filed the Answer at Docket No. 5960-23.
On May 15, 2023, petitioners filed an untimely petition at Docket No. 7597-23 seeking review of their 2020 tax year. By Order served May 16, 2023, the Court directed petitioners to pay the filing fee in Docket No. 7597-23. Petitioners have not complied with this Order.
On June 27, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 7597-23. An examination of the records in the cases at Docket Nos. 5960-23 and 7597-23 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioners for their 2020 tax year. Accordingly, the Court will move the petition filed in Docket No. 7597-23 and file it as an Amendment to Petition in Docket No. 5960-23 and grant respondent's motion to close in Docket No. 7597-23.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 7597-23 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 5960-23 as of the date of this Order. It is further
ORDERED that respondent's above-mentioned motion, filed in Docket No. 7597-23 on June 27, 2023, is granted in that the case at Docket No. 7597-23 is closed as duplicative of the case at Docket No. 5960-23.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 5960-23.