Opinion
14957-21 19014-21S
10-04-2021
Rhonda G. Heffner, Petitioner, v. Commissioner of Internal Revenue, Respondent Rhonda Heffner, Petitioner, v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 3, 2021, the Court filed a letter from petitioner as an imperfect petition to commence the case at Docket No. 14957-21. The Court's $60.00 filing fee was not paid. Accordingly, by Order served July 30, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee. The Court attached to the foregoing Order a copy of an amended petition form that petitioner could use to comply therewith. Petitioner thereafter paid the Court's filing fee as directed.
On August 17, 2021, petitioner electronically filed a petition to commence the case at Docket No. 19014-21S. However, upon review, the Court notes that the petition consists of a copy of the Court's Order served July 30, 2021, in the case at Docket No. 14957-21, and an amended petition form that petitioner has captioned in the name of "Rhonda Gayle Heffner" and under the docket number "14957-21". In the amended petition, petitioner seeks to challenge a purported notice of deficiency issued to her for the 2017 taxable year and has marked the box indicating her election to conduct the case under the Court's small tax case procedures.
Based on the foregoing, it is clear to the Court that in filing the petition at Docket No. 19014-21S, petitioner's intention was to comply with the Court's Order served July 30, 2021, in the case at Docket No. 14957-21, rather than to institute a new proceeding. Consequently, the case at Docket No. 19014-21S is a duplicate of the case at Docket No. 14957-21, and we will close the former on the ground of duplication with the latter.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 19014-21S is closed on the ground of duplication with the case at Docket No. 14957-21. All future filings with respect to the purported notice of deficiency issued to petitioner for the 2017 taxable year shall be directed to the case at Docket No. 14957-21. It is further
ORDERED that the Clerk of the Court shall copy petitioner's petition, filed August 17, 2021, at Docket No. 19014-21S, and file it as of that date at Docket No. 14957-21 as petitioner's First Amended Petition. It is further
ORDERED that, on or before December 3, 2021, respondent shall file an Answer to petitioner's First Amended Petition at Docket No. 14957-21 and shall attach thereto a copy of the purported notice of deficiency upon which that case is based. It is further
ORDERED that the caption of the case at Docket No. 14957-21 is amended to read: "Rhonda Gayle Heffner, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the caption of the case at Docket No. 14957-21 is further amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process that case to trial or other disposition as a small tax case.