Opinion
3087-22
07-29-2022
JEANINE A. BURGE & THEODORE L. BURGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 24, 2022, petitioners filed a timely petition at Docket No. 3011-22, seeking review of their 2018 tax year. By Order served February 25, 2022, the Court directed petitioners to pay the filing fee at Docket No. 3011-22. Petitioners did not comply with this order. On June 7, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 3011-22 on the ground that petitioners failed to pay the filing fee.
On January 26, 2022, petitioners filed a second timely petition at Docket No. 3087-22, also seeking review of their 2018 tax year, and paid the filing fee.
On April 20, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 3087-22.
While it is clear that the two cases are duplicative, it is the record at Docket No. 3087-22 that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 3011-22 and 3087-22, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed April 20, 2022, at Docket No. 3087-22 is denied.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 3087-22.