Opinion
16557-23P
06-05-2024
CARLEZSA B. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 21, 2023, petitioner filed a timely petition at Docket No. 13426-23SL, seeking review of a notice of determination for her 2017 tax year. On October 11, 2023, respondent filed the Answer in Docket No. 13426-23SL.
On October 16, 2023, petitioner filed a petition in Docket No. 16557-23P, seeking review of her 2017 tax year. Petitioner attached to her petition a notice of certification of your seriously delinquent federal debt to the State Department and the same notice of determination for her 2017 tax year that she sought review of in Docket No. 13426-23SL. The petition in Docket No. 16557-23P was untimely as to the notice of determination for her 2017 tax year.
Upon due consideration of the records at Docket Nos. 13426-23SL and 16557-23P, it appearing that the cases are duplicative as to the notice of determination tax year 2017, it is
ORDERED that, on the Court's own motion, so much of this case as relates to a notice of determination for tax year 2017 is closed on the ground of duplication with Docket No. 13426-23SL.
Petitioner is reminded that any future filings related to her notice of determination for her 2017 tax year should be filed in Docket No. 13426-23SL and any future filings related to her notice of certification of your seriously delinquent federal tax debt to the State Department should be filed in Docket No. 16557-23P.