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Burge v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 3011-22 (U.S.T.C. Aug. 1, 2022)

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.


Summaries of

Burge v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 3011-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Burge v. Comm'r of Internal Revenue

Case Details

Full title:JEANINE A. BURGE & THEODORE L. BURGE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 3011-22 (U.S.T.C. Aug. 1, 2022)