Opinion
14317-21 16432-21S
09-22-2021
JEANNIE L. HOFFMAN & KEVIN G. HOFFMAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 29, 2021, petitioners filed a timely petition at Docket No. 14317-21 seeking review of their 2018 tax year. By order served July 19, 2021, the Court directed petitioners to file an amended petition and to pay the filing fee in Docket No. 14317-21. Petitioners have not complied with this order.
On July 29, 2021, petitioner Jeannie Louise Hoffman electronically filed an untimely Petition at Docket No. 16432-21S, also seeking review of her 2018 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 16432-21S was intended to be filed as an Amendment to Petition at Docket No. 14317-21. Accordingly, we shall move the petition filed at Docket No. 16432-21S and file it as an Amendment to Petition at Docket No. 14317-21 and close the case at Docket No. 16432-21S on the ground it is duplicative of the petition filed at Docket No. 14317-21. The premises considered, it is
ORDERED that, on the Court's own motion, the case at Docket No. 16432-21S is closed on the ground of duplication. It is further
ORDERED that the Clerk of the Court shall remove the petition at Docket No. 16432-21S, from the Court's official file at that docket and file it as an Amendment to Petition at Docket No. 14317-21 as of the date of this Order. It is further
ORDERED that the caption on the case at Docket No. 14317-21 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the case at Docket No. 14317-21 to trial or other disposition as a small Tax Court case. It is further
ORDERED that the time within which petitioners shall pay the Court's $60.00 filing fee (or submit an Application for Waiver of Filing Fee form, which is available under the "Forms" tab on the Court's website at www.ustaxcourt.gov) is extended to October 13, 2021. Failure to comply with this Order may result in the dismissal of the case or other action as the Court deems appropriate.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 14317-21S.