Opinion
15652-21 29764-21L
02-04-2022
CARLTON DALBEY WILDE, JR. AND EMILY TUTTLE WILDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARLTON D. WILDE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 5, 2021, petitioners filed a timely Petition to commence the case at Docket No. 15652-21. Therein, petitioners seek redetermination of a deficiency and I.R.C. section 6662 penalty determined in a Notice of Deficiency dated February 1, 2021, issued to petitioners with respect to their federal income tax for the 2017 taxable year.
On September 7, 2021, the Court received an undated letter from petitioner Carlton D. Wilde, Jr. and filed it as an imperfect Petition to commence the case at Docket No. 29764-21L. However, upon further review, the Court notes that an IRS Notice CP503, dated August 23, 2021, is attached to the document filed as the Petition and suggests that respondent may be prematurely seeking to collect the 2017 income tax liability that is the subject of the proceeding at Docket No. 15652-21. Accordingly, the Court will close the case at Docket No. 29764-21L on the ground of duplication with Docket No. 15652-21 and take such further action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 29764-21L is closed on the ground of duplication with the case at Docket No. 15652-21. All future filings with respect to the Notice of Deficiency issued to petitioners for the 2017 taxable year shall be directed to the case at Docket No. 15652-21. It is further
ORDERED that the Clerk of the Court shall copy petitioner's Petition, filed September 7, 2021, at Docket No. 29764-21L, and shall file it as of the date this Order is served at Docket No. 15652-21 as petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before February 25, 2022, respondent shall file a response to petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected.
Petitioners are reminded that the case at Docket No. 15652-21 remains open and that any future filings relating to the 2017 taxable year should be filed at Docket No. 15652-21.