Opinion
14792-21
08-24-2021
Anthony E. Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On April 26, 2021, petitioner filed a petition at Docket No. 13922-21, seeking review of his 2017 and 2018 tax years. By Order served July 15, 2021, the Court directed petitioner to pay the filing fee at Docket No. 13922-21. Petitioner has not complied with this Order.
On April 30, 2021, petitioner filed an imperfect petition at Docket No. 14792-21, also seeking review of his 2017 and 2018 tax years. By Order served July 19, 2021, the Court directed petitioner to pay the filing fee at Docket No. 14792-21. By Order served July 22, 2021, the Court directed petitioner to file a ratification of petition at Docket No. 14792-21. Petitioner has not complied with these orders.
On August 16, 2021, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 14792-21. An examination of the records in the cases at Docket Nos. 13922-21 and 14792-21 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax years 2017 and 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 14792-21.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 14792-21 on August 16, 2021, is granted in that the case at Docket No. 14792-21 is closed as duplicative of the case at Docket No. 13922-21.
Petitioner is reminded that any future filings related to his 2017 and 2018 tax years should be filed in Docket No. 13922-21.