Opinion
4387-23
06-09-2023
NANNETTE ZAYAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 21, 2022, petitioner filed a timely petition at Docket No. 25801-22, seeking review of petitioner's 2020 tax year and paid the filing fee. On February 7, 2023, respondent filed the Answer at Docket No. 25801-22.
On March 2, 2023, petitioner filed a second untimely petition at Docket No. 4387-23, also seeking review of petitioner's 2020 tax year. On April 24, 2023, petitioner paid the filing fee at Docket No. 4387-23.
On May 11, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 4387-23.
An examination of the records in the cases at Docket Nos. 25801-22 and 4387-23 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. 4387-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 4387-23 on May 11, 2023, is granted in that the case at Docket No. 4387-23 is closed as duplicative of the case at Docket No. 25801-22.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 25801-22.