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Ables v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 17131-22 (U.S.T.C. Nov. 14, 2022)

Opinion

17131-22 21777-22S

11-14-2022

ANNETTE C. ABLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN, CHIEF JUDGE

By Notice of Deficiency dated May 16, 2022, respondent determined a deficiency of $6,464 and an I.R.C. section 6662(a) accuracy-related penalty of $1,293 in petitioner's Federal income tax for the taxable year 2020. On July 18, 2022, petitioner filed a timely but imperfect Petition for redetermination at Docket No. 17131-22 with respect to that Notice. However, the Court's $60.00 filing fee was not submitted with the Petition. Accordingly, by Order served August 4, 2022, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee on or before October 3, 2022. To date, no amended petition has been filed, and the filing fee remains unpaid.

However, on October 3, 2022, petitioner filed a Petition to commence a new case at Docket No. 21777-22S and paid the Court's filing fee for that case. That Petition references and attaches a copy of the Notice of Deficiency that was attached to the Petition at Docket No. 17131-22. Although the Petition at Docket No. 21777-22S does not reference the earlier case at Docket No. 17131-22, the Court notes upon further review that the cases at Docket Nos. 17131-22 and 21777-22S are duplicative, and that, by filing the Petition and paying the filing fee at Docket No. 21777-22S, petitioner (who, the Court notes, is proceeding pro se) was attempting to respond to the Court's Order served August 4, 2022, at Docket No. 17131-22 rather than commence a new case. Accordingly, the Court will take appropriate action as set forth below.

Upon due consideration and for cause, it is

ORDERED that the Clerk of the Court shall copy the Petition, filed October 3, 2022, at Docket No. 21777-22S and shall file it, as of the foregoing date, at Docket No. 17131-22 as petitioner's First Amended Petition. It is further

ORDERED that petitioner is hereby deemed to have ratified and affirmed the First Amended Petition at Docket No. 17131-22. It is further

ORDERED that petitioner is relieved of the obligation to file an amended petition at Docket No. 17131-22. It is further

ORDERED that the Clerk of the Court shall apply to the case at Docket No. 17131-22 the $60.00 filing fee paid by petitioner at Docket No. 21777-22S. It is further

ORDERED that, on the Court's own motion, the case at Docket No. 21777-22S is hereby closed on the ground of duplication with the case at Docket No. 17131-22. All future filings with respect to the Notice of Deficiency issued to petitioner for the taxable year 2020 shall be directed to the case at Docket No. 17131-22. It is further

ORDERED that the caption of the case at Docket No. 17131-22 shall be amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small tax case.


Summaries of

Ables v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 17131-22 (U.S.T.C. Nov. 14, 2022)
Case details for

Ables v. Comm'r of Internal Revenue

Case Details

Full title:ANNETTE C. ABLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 17131-22 (U.S.T.C. Nov. 14, 2022)