Opinion
17171-22
01-27-2023
ALYSIA S. BLACKBURN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 4, 2022, petitioner filed a timely petition at Docket No. 17171-22, seeking review of her 2020 tax year. By Order served August 5, 2022, the Court directed petitioner to pay the filing fee at Docket No. 17171-22. Petitioner did not comply with this order. On December 6, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 17171-22 on the ground that petitioner failed to pay the filing fee.
On August 4, 2022, petitioner filed a second timely petition at Docket No. 17172-22, also seeking review of her 2020 tax year, and paid the filing fee. On September 23, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 17172-22. On October 3, 2022, respondent filed the Answer in Docket No. 17172-22.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on December 6, 2022, is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 17171-22 is closed on the ground of duplication with Docket No. 17172-22.
Petitioner is reminded that any future filings related to petitioner's 2020 tax year should be filed in Docket No. 17172-22.