From Casetext: Smarter Legal Research

Bumbaugh v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 24842-22S (U.S.T.C. Mar. 6, 2023)

Opinion

24842-22S

03-06-2023

CHELSEA ELIZABETH BUMBAUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 28, 2022, petitioner filed a timely petition at Docket No. 24838-22S, seeking review of petitioner's 2018 tax year. On November 29, 2022, petitioner paid the filing fee at Docket No. 24838-22S. On January 23, 2023, respondent filed the Answer at Docket No. 24838-22S.

Also on November 28, 2022, petitioner filed a second timely petition at Docket No. 24842-22S, also seeking review of petitioner's 2018 tax year. On November 29, 2022, petitioner paid the filing fee at Docket No. 24842-22S.

On January 23, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 24842-22S.

An examination of the records in the cases at Docket Nos. 24838-22S and 24842-22S discloses those two cases are duplicative in that they involve the same tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 24842-22S.

The foregoing considered and for cause, it is

ORDERED that respondent's above-mentioned motion, filed at Docket No. 24842-22S on January 23, 2023, is granted in that the case at Docket No. 24842-22S is closed as duplicative of the case at Docket No. 24838-22S.

Petitioner is reminded that any future filings related to her 2018 tax year should be filed in Docket No. 24838-22S.


Summaries of

Bumbaugh v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 24842-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Bumbaugh v. Comm'r of Internal Revenue

Case Details

Full title:CHELSEA ELIZABETH BUMBAUGH, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 24842-22S (U.S.T.C. Mar. 6, 2023)