Opinion
8072-22
07-29-2022
CARLOS GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 31, 2022, petitioner filed a timely petition at Docket No. 3316-22 seeking review of his 2019 tax year. By Order served March 4, 2022, the Court directed petitioner to pay the filing fee at Docket No. 3316-22. Petitioner has not complied with this order. On April 22, 2022, respondent filed the Answer at Docket No. 3316-22.
On April 13, 2022, petitioner filed an untimely petition at Docket No. 8072-22, also seeking review his 2019 tax year. The filing fee is unpaid at Docket No. 8072-22. On June 6, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 8072-22.
Upon due consideration of the records at Docket Nos. 3316-22 and 8072-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction at Docket No. 8072-22 is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 8072-22 is closed on the ground of duplication with Docket No. 3316-22.
Petitioner is reminded that any future filings related to his 2019 tax year should be filed in Docket No. 3316-22.