Opinion
21057-21
11-22-2021
Michael Louis Shered Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 29, 2021, petitioners filed a timely petition at Docket No. 14845-21, seeking review of their 2015 and 2016 tax years. On September 9, 2021, respondent filed the Answer at Docket No. 14845-21.
On June 15, 2021, petitioners filed an untimely, unsigned petition at Docket No. 21057-21, also seeking review of their 2015 and 2016 tax years. By Order served September 2, 2021, the Court directed petitioners to file a ratification of petition at Docket No. 21057-21. Petitioners have not complied with this order.
On October 28, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 21057-21. An examination of the records in the cases at Docket Nos. 14845-21 and 21057-21 discloses those two cases are duplicative in that they involve the same notices of determination issued to petitioners for tax years 2015 and 2016. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 21057-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 21057-21 on October 28, 2021, is granted in that the case at Docket No. 21057-21 is closed as duplicative of the case at Docket No. 14845-21.
Petitioners are reminded that any future filings related to their 2015 and 2016 tax years should be filed in Docket No. 14845-21.