Opinion
19388-22
02-01-2023
MARY C. DENOURIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 8, 2022, petitioner filed a timely petition at Docket No. 18182-22, seeking review of her 2017 tax year. By Order served August 18, 2022, the Court directed petitioner to pay the filing fee at Docket No. 18182-22. Petitioner did not comply with this Order. On September 29, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 18182-22.
On August 22, 2022, petitioner filed a second timely imperfect petition at Docket No. 19388-22, also seeking review of her 2017 tax year. By Order served September 2, 2022, the Court directed petitioner to pay the filing fee at Docket No. 19388-22. On September 13, 2022, the Court directed petitioner to file a ratification of petition at Docket No. 19388-22. On September 20, 2022, petitioner paid the filing at Docket No. 19388-22. On January 5, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 19388-22 on the ground that petitioner failed to ratify the petition.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on January 5, 2023, is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 19388-22 is closed on the ground of duplication with Docket No. 18182-22.
Petitioner is reminded that any future filings related to petitioner's 2017 tax year should be filed in Docket No. 18182-22. The Court will issue an Order waiving the filing fee in Docket No. 18182-22.