Opinion
10997-23S
10-18-2023
LESLY I. JAMIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 9, 2023, petitioner filed a timely petition at Docket No. 3270-23S, seeking review of his 2020 tax year and paid the filing fee. On May 5, 2023, respondent filed the Answer in Docket No. 3270-23S.
On July 3, 2023, petitioner filed a second timely petition at Docket No. 10997-23S, also seeking review of his 2020 tax year. By Order served July 11, 2023, the Court directed petitioner to pay the filing fee at Docket No. 10997-23S. Petitioner failed to comply with this Order. On September 8, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 10997-23S on the ground that petitioner failed to pay the filing fee.
On September 14, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 10997-23S.
An examination of the records in the cases at Docket Nos. 3270-23S and 10997-23S discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 10997-23S.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on September 8, 2023, in Docket No. 10997-23S is hereby vacated and set aside. It is further
ORDERED that respondent's above-mentioned motion, filed at Docket No. 10997-23S on September 8, 2023, is granted in that the case at Docket No. 10997-23S is closed as duplicative of the case at Docket No. 3270-23S.
Petitioner is reminded that any future filings related to petitioner's 2020 tax year should be filed in Docket No. 3270-23S.