Opinion
102-23
03-03-2023
RHONDA D. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 1, 2023, petitioner filed a timely imperfect petition at Docket No. 101-23, seeking review of her 2020 tax year. On January 3, 2023, petitioner paid the filing fee at Docket No. 101-23. On January 20, 2023, respondent filed the Answer at Docket No. 101-23.
Also on January 1, 2023, petitioner filed a second timely imperfect petition at Docket No. 102-23, also seeking review of her 2020 tax year. By Order served January 3, 2023, the Court directed petitioner to pay the filing fee at Docket No. 102-23. On January 4, 2023, petitioner paid the filing at Docket No. 102-23. On January 9, 2023, the Court directed petitioner to file an Amended Petition at Docket No. 102-23. On January 10, 2023, petitioner filed a First Amended Petition at Docket No. 102-23.
On January 18, 2023, respondent filed a Motion to Close on Ground of Duplication at Docket No. 102-23. On January 20, 2023, petitioner filed a Reply to Motion to Close on Ground of Duplication at Docket No. 102-23, in which petitioner asserts that she set forth her claims and disagreements in her Amended Petition filed in Docket No. 102-23.
While it is clear that the two cases are duplicative, it is the record at Docket No. 102-23 that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 101-23 and 102-23, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed January 18, 2023, at Docket No. 102-23 is denied.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 102-23.