Opinion
13022-21 15111-21
09-21-2021
MICHAEL HUTCHISON, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On April 20, 2021, petitioner filed a timely petition at Docket No. 13022-21 seeking review of his 2018 tax year. By order served July 14, 2021, the Court directed petitioner to pay the filing fee in Docket No. 13022-21. Petitioner has not complied with this order.
On July 19, 2021, petitioner electronically filed an untimely Petition at Docket No. 15111-21, also seeking review of his 2018 tax year. On July 20, 2021, petitioner paid the filing fee in Docket No. 15111-21.
Further review of the records in these cases reveals that the petition filed at Docket No. 15111-21 was intended to be filed as an Amended Petition at Docket No. 13022-21. Accordingly, we shall move the petition filed at Docket No. 15111-21 and file it as an Amended Petition at Docket No. 13022-21 and close the case at Docket No. 15111-21 on the ground it is duplicative of the petition filed at Docket No. 13022-21. The premises considered, it is
ORDERED that, on the Court's own motion, the case at Docket No. 15111-21 is closed on the ground of duplication. It is further
ORDERED that the Clerk of the Court shall remove the petition at Docket No. 15111-21, from the Court's official file at that docket and file it as an Amended Petition at Docket No. 13022-21 as of the date of this Order. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 13022-21.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 13022-21.
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