Opinion
5967-23S
06-05-2023
JENNEAN PAUL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 20, 2023, petitioner filed a timely petition at Docket No. 1673-23, seeking review of petitioner's 2020 tax year. On February 21, 2023, petitioner paid the filing fee at Docket No. 1673-23. On May 24, 2023, respondent filed the Answer at Docket No. 1673-23.
On April 21, 2023, petitioner filed a second untimely petition at Docket No. 5967-23S, also seeking review of petitioner's 2020 tax year. Petitioner has not paid the filing fee at Docket No. 5967-23S.
On May 19, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 5967-23S.
An examination of the records in the cases at Docket Nos. 1673-23 and 5967-23S discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 5967-23S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 5967-23S on May 19, 2023, is granted in that the case at Docket No. 5967-23S is closed as duplicative of the case at Docket No. 1673-23.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 1673-23.