Opinion
10106-23 11877-23S
08-01-2023
PATRICE W. DOGBATSE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 14, 2023, petitioner filed a petition at Docket No. 10106-23, seeking review of her 2021 tax year. On July 27, 2023, petitioner paid the filing at Docket No. 10106-23.
On July 26, 2023, petitioner filed a petition at Docket No. 11877-23S also seeking review of her 2021 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 11877-23S was intended to be filed as an Amendment to Petition at Docket No. 10106-23. Accordingly, we shall move the petition filed at Docket No. 11877-23S and file it as an Amendment to Petition at Docket No. 10106-23, and close the case at Docket No. 11877-23S on the ground it is duplicative of the petition filed at Docket No. 10106-23.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 11877-23S from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 10106-23 as of the date of this Order. It is further
ORDERED that the caption of the case at Docket No. 10106-23 is amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process the case at Docket No. 10106-23S to trial or other disposition as a small Tax Court case. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 11877-23S is closed on the ground of duplication.
Petitioner is reminded that any future filings related to her 2021 tax year should be filed in Docket No. 10106-23S.