Opinion
11802-24
09-16-2024
SIMA SHIRAZY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 23, 2023, petitioner filed a timely petition at Docket No. 13534-23, seeking review of petitioner's 2013, 2015, and 2016 tax years. On September 18, 2023, petitioner paid the filing fee in Docket No. 13534-23. On June 13, 2024, respondent filed the Answer at Docket No. 13534-23.
On July 1, 2024, petitioner filed a second untimely petition at Docket No. 11802-24, also seeking review of petitioner's 2013, 2015, and 2016 tax years and paid the filing fee. On September 13, 2024, respondent filed the Answer at Docket No. 11802-24.
On September 12, 2024, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 11802-24. An examination of the records in the cases at Docket Nos. 13534-23 and 11802-24 discloses those two cases are duplicative in that they involve the same notice of determination issued to petitioner for tax years 2013, 2015, and 2016. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 11802-24.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 11802-24 on September 12, 2024, is granted in that the case at Docket No. 11802-24 is closed as duplicative of the case at Docket No. 13534-23.
Petitioner is reminded that any future filings related to her 2013, 2015, and 2016 tax years should be filed in Docket No. 13534-23.