Opinion
8406-23L 10722-23
08-18-2023
ROSALYN BAUGHAM, ET AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 15, 2023, petitioner filed a Petition at Docket No. 8406-23L, seeking review of a notice of determination concerning collection action for taxable years 2012 and 2013. By Order served May 26, 2023, the Court directed petitioner to file a proper amended petition and pay the filing fee in Docket No. 8406-23L. Petitioner failed to comply with that Order. On July 21, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 8406-23L on the ground that petitioner failed to pay the filing fee as directed by the Court.
On June 29, 2023, petitioner filed a second Petition at Docket No. 10722-23 also referencing her tax liabilities for taxable years 2012 and 2013. By Order served July 6, 2023, the Court directed petitioner to pay the filing fee in Docket No. 10722-23. The Court received payment of the filing fee on July 31, 2023, in Docket No. 10722-23.
Further review of the records in these cases reveals that the Petition filed at Docket No. 10722-23 was intended to be filed as an Amendment to Petition at Docket No. 8406-23L. Accordingly, we shall vacate the Order of Dismissal in Docket No. 8406-23L, move the Petition filed at Docket No. 10722-23 and file it as an Amendment to Petition at Docket No. 8406-23L, and close the case at Docket No. 10722-23 on the ground that it is duplicative of the Petition filed at Docket No. 8406-23L.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket No. 8406-23L, entered July 21, 2023, is hereby vacated and set aside. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 8406-23L. It is further
ORDERED that the Clerk of the Court shall remove the Petition in Docket No. 10722-23 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 8406-23L as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 10722-23 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to her 2012 and 2013 taxable years should be filed in Docket No. 8406-23L.