Opinion
18734-22 626-24S
01-19-2024
KIMBERLY N. SUTTON, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 15, 2022, the Court received and filed the Petition in the case at Docket No. 18734-22, seeking review of a notice of deficiency dated May 11, 2022. On December 18, 2023, the case was called from the calendar for trial in Washington, D.C. There was no appearance by or on behalf of petitioner, and respondent made an oral motion to dismiss for lack of prosecution. By Order to Show Cause issued December 19, 2023, the Court directed petitioner to show cause in writing, on or before January 17, 2024, as to why respondent's motion should not be granted.
On January 12, 2024, the Court received and filed the Petition in the case at Docket No. 626-24S. This Petition consists of a petition form challenging a notice of deficiency issued to petitioner on May 11, 2022, and it references the Order to Show Cause issued in Docket No. 18734-22. On the petition form, petitioner states that she is working with a tax attorney on the case at Docket No. 18734-22 and asks that the Court revisit that case once the attorney has been able to help her.
Upon due consideration of the records in the above-docketed cases, it is
ORDERED that the Clerk of the Court shall copy the Petition filed on January 12, 2024, at Docket No. 626-24S and file it, as of the same date, as a Response to Order to Show Cause at Docket No. 18734-22. It is further
ORDERED that, on the Court's own motion, Docket No. 626-24S is closed on the grounds of duplication with respect to petitioner's case at Docket No. 18734-22. All future communications concerning petitioner's 2019 and 2020 tax years shall be directed to Docket No. 18734-22.