Opinion
3011-22
08-01-2022
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.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on June 7, 2022, is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 3011-22 is closed on the ground of duplication with Docket No. 3087-22.
Petitioners are reminded that any future filings related to petitioners' 2018 tax years should be filed in Docket No. 3087-22.