Opinion
13389-21 11842-22
06-23-2022
TANNER ATHERTON, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 19, 2021, the Court received from petitioner Tanner Atherton a letter, which was filed as an imperfect petition to commence the case at Docket No. 13389-21. In that letter, petitioner indicates he seeks review with respect to his 2017 tax year. By Order issued July 19, 2021, the Court directed petitioner to file an amended petition and to pay the Court's filing fee for that case.
On May 19, 2022, the Court received from Tanner Heath Atherton and Ashley Lynn Atherton a petition bearing Docket No. 13389-21 and indicating that they seek review with respect to their 2017 tax year. Due to an inadvertent clerical error, that petition was filed as the petition to commence a separate case at Docket No. 11842-22. Petitioners paid the Court's filing fee.
The case at Docket No. 11842-22 is a duplicate of the case at Docket No. 13389-21 inasmuch as both petitions seek review with respect to petitioners' 2017 tax year.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition filed April 19, 2022, at Docket No. 11842-22 and file it at Docket No. 13389-21 as of that date as an amended petition. It is further
ORDERED that the caption at Docket No. 13389-21 is amended to read: "Tanner Heath Atherton and Ashley Lynn Atherton, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the filing fee paid at Docket No. 11842-22 shall be applied to the case at Docket No. 13389-21. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 11842-22 is closed on the ground of duplication with the case at Docket No. 13389-21. All future communications concerning petitioners' 2017 tax year should be direct to Docket No. 13389-21.