Opinion
9251-21 14474-21S
09-02-2021
Arthur J. Stoker & Genel J. Stoker, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 15, 2021, the Court filed an imperfect but timely petition to commence the case at Docket No. 9251-21. Therein, petitioners seek review of a notice of deficiency dated February 19, 2021, issued for petitioners' 2017 taxable year. By Order served June 1, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's $60.00 filing fee. To date, petitioners have not complied with the foregoing Order.
On April 28, 2021, petitioners timely filed a petition to commence the case at Docket No. 14474-21S. That petition seeks review of the same notice of deficiency referenced above. However, unlike the case at Docket No. 9251-21, the petition is proper and accompanied by payment of the filing fee.
On August 30, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 14474-21S, requesting that the case be closed on the ground that it is a duplicate of the case at Docket No. 9251-21. Therein, respondent states that petitioners have no objection to the granting of the motion.
Upon review of the records in these cases, it appears that, as respondent asserts, the cases are duplicative. However, the record at Docket No. 14474-21S is better developed. Accordingly, the Court will deny respondent's motion and close the case at Docket No. 9251-21 on its own motion as set forth below.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed August 30, 2021, at Docket No. 14474-21S is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 9251-21 is closed on the ground of duplication with Docket No. 14474-21S.
Petitioners are reminded that any future filings concerning their 2017 taxable year should be filed in Docket No. 14474-21S.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. If you currently file in paper or receive paper service from the Court, you are encouraged to register for DAWSON by emailing dawson.support@ustaxcourt.gov.