Opinion
5949-22 9464-22
06-29-2022
JONATHAN CLARK & NICOLE CLARK Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JONATHAN DAVID CLARK & NICOLE MARIE CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed June 24, 2022, at Docket No. 9464-22; it appearing that the cases at Docket Nos. 5949-22 and 9464-22 are duplicative; and there being no objection to the granting of the foregoing Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and the case at Docket No. 9464-22 is hereby closed on the ground of duplication with the case at Docket No. 5949-22. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed April 21, 2022, at Docket No. 9464-22, and shall file it, as of the date this Order is served, as petitioners' First Amended Petition at Docket No. 5949-22. It is further
ORDERED that the caption of the case at Docket No. 5949-22 is amended to read: "Jonathan David Clark & Nicole Marie Clark, Petitioners v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Clerk of the Court shall apply, to the case at Docket No. 5949-22, the $60.00 filing fee paid by petitioners at Docket No. 9464-22.