Opinion
27223-22S
03-01-2023
WENDY M. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 11, 2022, petitioner filed a premature petition at Docket No. 22264-22S seeking review of her 2019 tax year and paid the filing fee. On November 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 22264-22S. On November 30, 2022, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction and a Memorandum in Support of Response to Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 22264-22S. By Order served January 19, 2023, the Court granted respondent's motion, dismissed the case at Docket No. 22264-22S for lack of jurisdiction, filed petitioner's Response to respondent's motion as a timely petition in Docket No. 27223-22S, waived the filing fee at Docket No. 27223-22S, and directed petitioner to file an Amended Petition at Docket No. 27223-22S. Petitioner did not comply with this order.
On January 20, 2023, petitioner filed a second timely petition at Docket No. 2187-23S, also seeking review of her 2019 tax year and filed an Application for Waiver of Filing Fee. By Order served February 27, 2023, the Court directed petitioner to pay the filing fee at Docket No. 2187-23S.
Upon due consideration of the records at Docket Nos. 22264-22S, 27223-22S, and 2187-23S, it appearing that the cases at Docket Nos. 27223-22S and 2187-23S are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 27223-22S is closed on the ground of duplication with Docket No. 2187-23S.
Petitioner is reminded that any future filings related to her 2019 tax year should be filed in Docket No. 2187-23S.