Opinion
6067-23 8214-23S
06-15-2023
CRISZON C. COURTNEY, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 6, 2023, petitioner filed a timely imperfect petition at Docket No. 6067-23, seeking review of his 2020 tax year. By Order served April 24, 2023, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 6067-23. On May 24, 2023, petitioner paid the filing fee at Docket No. 6067-23.
On May 24, 2023, petitioner filed an untimely petition at Docket No. 8214-23S also seeking review of his 2020 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 8214-23S was intended to be filed as an Amendment to Petition at Docket No. 6067-23. Accordingly, we shall move the petition filed at Docket No. 8214-23S and file it as an Amendment to Petition at Docket No. 6067-23, and close the case at Docket No. 8214-23S on the ground it is duplicative of the petition filed at Docket No. 6067-23.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 8214-23S from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 6067-23 as of the date of this Order. It is further
ORDERED that the caption of the case at Docket No. 6067-23 is amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process the case at Docket No. 6067-23S to trial or other disposition as a small Tax Court case. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 8214-23S is closed on the ground of duplication.
Petitioner is reminded that any future filings related to his 2020 tax year should be filed in Docket No. 6067-23S.