Opinion
16331-23
12-12-2023
SHAYNA STEVENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 10, 2023, petitioner filed a timely petition at Docket No. 16177-23S, seeking review of her 2021 tax year and paid the filing fee. On November 21, 2023, respondent filed the Answer at Docket No. 16177-23S.
Also on October 10, 2023, petitioner filed a second timely petition at Docket No. 16331-23. By Order served October 17, 2023, the Court directed petitioner to pay the filing fee at Docket No. 16331-23. Petitioner failed to comply with this Order. On December 11, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 16331-23 on the ground that petitioner failed to pay the filing fee.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 11, 2023, in Docket No. 16331-23 is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 16331-23 is closed on the ground of duplication with Docket No. 16177-23S.
Petitioner is reminded that any future filings related to her 2021 tax year should be filed in Docket No. 16177-23S.