From Casetext: Smarter Legal Research

Hill v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2022
No. 11453-22 (U.S.T.C. May. 25, 2022)

Opinion

11453-22

05-25-2022

DARIUS HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley, Chief Judge

Upon review of the records in the above-captioned case at Docket No. 11453-22 and that at Docket No. 6005-22, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. More specifically, on May 21, 2021, petitioner attempted to file electronically an Application for Waiver of Filing Fee at Docket No. 6005-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 11453-22. The filing fee has since been properly paid at Docket No. 6005-22.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. -21 and -21, it is

ORDERED that, on the Court's own motion, the case at Docket No. 11453-22 is closed on the ground of duplication.


Summaries of

Hill v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2022
No. 11453-22 (U.S.T.C. May. 25, 2022)
Case details for

Hill v. Comm'r of Internal Revenue

Case Details

Full title:DARIUS HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 25, 2022

Citations

No. 11453-22 (U.S.T.C. May. 25, 2022)