Opinion
1091-24 4422-24
05-07-2024
DEVON JONES, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2024, petitioner filed a petition in Docket No. 1091-24, seeking review of his 2021 tax year. By Order served January 23, 2024, the Court directed petitioner to file an Amended Petition and pay the filing fee in Docket No. 1091-24. Petitioner failed to comply with this order. On March 14, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 1091-24 on the ground that petitioner failed to file an amended petition and to pay the filing fee as directed by the Court.
On March 21, 2024, petitioner filed a second petition in Docket No. 4422-24 also seeking review of his 2021 tax year. On March 22, 2024, petitioner paid the filing fee in Docket No. 4422-24.
On May 6, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in Docket No. 4422-24 on the ground that the petition was not timely filed.
Further review of the records in these cases reveals that the petition filed in Docket No. 4422-24 was intended to be filed as an Amendment to Petition in Docket No. 1091-24. Accordingly, we shall vacate the Order of Dismissal in Docket No. 1091-24, move the petition filed in Docket No. 4422-24 and file it as an Amendment to Petition in Docket No. 1091-24, and close the case at Docket No. 4422-24 on the ground it is duplicative of the petition filed in Docket No. 1091-24.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 1091-24 entered March 14, 2024, is hereby vacated and set aside. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 1091-24. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 4422-24 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 1091-24 as of the date of this Order. It is further
ORDERED that, on or before, July 8, 2024, respondent shall either file an Answer to the petition or an appropriate jurisdictional motion taking into account the relevance of any disaster relief in the context of Docket No. 1091-24. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 6, 2024, in Docket No. 4422-24 is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 4422-24 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to his 2021 tax year should be filed in Docket No. 1091-24.