Opinion
18182-22
02-01-2023
HERBERT L. DENOURIE & MARY C. DENOURIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 8, 2022, petitioners filed a timely petition at Docket No. 18182-22, seeking review of their 2017 tax year. By Order served August 18, 2022, the Court directed petitioners to pay the filing fee at Docket No. 18182-22. Petitioners did not comply with this order.
On August 22, 2022, petitioners filed a second timely imperfect petition at Docket No. 19388-22, also seeking review of their 2017 tax year. By Order served September 2, 2022, the Court directed petitioner to pay the filing fee at Docket No. 19388-22. On September 13, 2022, the Court directed petitioner to file a ratification of petition at Docket No. 19388-22. On September 20, 2022, petitioner paid the filing at Docket No. 19388-22.
On September 29, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 18182-22.
While it is clear that the two cases are duplicative, it is the record at Docket No. 18182-22 that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 18182-22 and 19388-22, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed September 29, 2022, at Docket No. 18182-22 is denied. It is further
ORDERED that the Court's filing fee of $60.00 is waived in Docket No. 18182-22.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 18182-22.