Opinion
12159-22 12162-22
08-03-2022
VALERIE ARSHAE MCKINNEY, ET. AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 31, 2022, petitioner filed a petition at Docket No. 12159-22, seeking review of her 2018 tax year. By Order served June 1, 2022, the Court directed petitioner to pay the Court's filing fee at Docket No. 12159-22. Petitioner did not comply with this order. On July 20, 2022, respondent filed the Answer in Docket No. 12159-22.
Also on May 31, 2022, petitioner filed a petition at Docket No. 12162-22 also seeking review of her 2018 tax year and paid the filing fee.
On July 20, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 12162-22.
While it is clear that the two cases are duplicative, it is the record at Docket No. 12162-22 that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 12159-22 and 12162-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed July 20, 2022, at Docket No. 12162-22 is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 12159-22 is closed on the ground of duplication with Docket No. 12162-22.
Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 12162-22.