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Ferguson v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 101-23 (U.S.T.C. Mar. 3, 2023)

Opinion

101-23

03-03-2023

RHONDA D. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On January 1, 2023, petitioner filed a timely imperfect petition at Docket No. 101-23, seeking review of her 2020 tax year. On January 3, 2023, petitioner paid the filing fee at Docket No. 101-23. On January 20, 2023, respondent filed the Answer at Docket No. 101-23.

Also on January 1, 2023, petitioner filed a second timely imperfect petition at Docket No. 102-23, also seeking review of her 2020 tax year. By Order served January 3, 2023, the Court directed petitioner to pay the filing fee at Docket No. 102-23. On January 4, 2023, petitioner paid the filing at Docket No. 102-23. On January 9, 2023, the Court directed petitioner to file an Amended Petition at Docket No. 102-23. On January 10, 2023, petitioner filed a First Amended Petition at Docket No. 102-23.

Upon due consideration of the records at Docket Nos. 101-23 and 102-23, it appearing that the cases are duplicative, it is

ORDERED that, on the Court's own motion, the case at Docket No. 101-23 is closed on the ground of duplication with Docket No. 102-23.

Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 102-23.


Summaries of

Ferguson v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 101-23 (U.S.T.C. Mar. 3, 2023)
Case details for

Ferguson v. Comm'r of Internal Revenue

Case Details

Full title:RHONDA D. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 101-23 (U.S.T.C. Mar. 3, 2023)