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Glivar v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 30664-21 (U.S.T.C. Nov. 3, 2022)

Opinion

30664-21 23253-22

11-03-2022

JOSEPH BRUCE GLIVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge.

On November 1, 2022, petitioner electronically filed a set of documents as a Petition to commence a new case at Docket No. 23253-22. However, a review of that filing shows that petitioner intended to file the documents in his case at Docket No. 30664-21. Among other things, in the filing petitioner requests that the Court "dismiss the case [at Docket No. 30664-21] as all taxes were paid in full." And among the documents included in the filing are copies of the Court's Order served October 13, 2022, extending the deadline to November 3, 2022, for petitioner to file any objection to respondent's Motion to Dismiss for Lack of Jurisdiction filed on January 4, 2022, in the case at Docket No. 30664-21.

Upon due consideration and for cause, it is

ORDERED that the Clerk of the Court shall copy pages four through ten of the Petition in the case at Docket No. 23253-22 and shall file them as petitioner's Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 30664-21. It is further

ORDERED that, on the Court's own motion, the case at Docket No. 23253-22 is closed on the ground of duplication with the case at Docket No. 30664-21. All future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2018 shall be filed in the case at Docket No. 30664-21.


Summaries of

Glivar v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 30664-21 (U.S.T.C. Nov. 3, 2022)
Case details for

Glivar v. Comm'r of Internal Revenue

Case Details

Full title:JOSEPH BRUCE GLIVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 30664-21 (U.S.T.C. Nov. 3, 2022)