Opinion
1857-22
07-28-2022
DINEKE SUZANNE WOLFE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 28, 2021, petitioner filed a timely petition at Docket No. 37712-21, seeking review of petitioner's 2018 tax year. On February 14, 2022, petitioner paid the filing fee. On March 25, 2022, respondent filed the Answer at Docket No. 37712-21.
On February 13, 2021, petitioner filed a second timely petition at Docket No. 1857-22, seeking review of the same period as Docket No. 37712-21.
On March 22, 2022, petitioner filed a Motion to Close on Ground of Duplication in the case at Docket No. 1857-22. An examination of the records in the cases at Docket Nos. 37712-21 and 1857-22 discloses those two cases are duplicative in that they involve the same notice of deficiency. Accordingly, the Court will grant petitioner's motion to close the case at Docket No. 1857-22.
The foregoing considered and for cause, it is
ORDERED that petitioners' above-mentioned motion, filed at Docket No. 1857-22 on March 22, 2022, is granted in that the case at Docket No. 1857-22 is closed as duplicative of the case at Docket No. 37712-21.
Petitioner is reminded that any future filings related to petitioner's 2018 tax years should be filed in Docket No. 37712-21.