Opinion
18847-23 20560-23
01-30-2024
TYSHEIKA BOYKINS, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 27, 2023, petitioner filed a petition at Docket No. 18847-23, seeking review of her 2021 tax year. By Order served November 30, 2023, the Court directed petitioner to file an Amended Petition and pay the filing fee in Docket No. 18847-23. On January 2, 2024, petitioner paid the filing fee at Docket No. 18847-23, but failed to file an Amended Petition. On January 25, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 18847-23 on the ground that petitioner failed to file an amended petition as directed by the Court.
On December 29, 2023, petitioner filed a second petition at Docket No. 20560-23.
Further review of the records in these cases reveals that the petition filed at Docket No. 20560-23 was intended to be filed as an Amendment to Petition at Docket No. 18847-23. Accordingly, we shall vacate the Order of Dismissal in Docket No. 18847-23, move the petition filed at Docket No. 20560-23 and file it as an Amendment to Petition at Docket No. 18847-23, and close the case at Docket No. 20560-23 on the ground it is duplicative of the petition filed at Docket No. 18847-23.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 18847-23 entered January 25, 2024, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 20560-23 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 18847-23 as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 20560-23 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to her 2021 tax year should be filed in Docket No. 18847-23.