Opinion
8297-22S
07-29-2022
RICHARD KING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 24, 2021, petitioner filed a timely petition at Docket No. 5782-21 seeking review of his 2016, 2017, and 2018 tax years and paid the filing fee. On June 22, 2021, respondent filed the Answer at Docket No. 5782-21.
On April 17, 2022, petitioner filed an untimely petition at Docket No. 8297-22, also seeking review his 2016, 2017, and 2018 tax years. The filing fee is unpaid at Docket No. 8297-22. On June 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 8297-22.
Upon due consideration of the records at Docket Nos. 5782-21 and 8297-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction at Docket No. 8297-22 is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 8297-22 is closed on the ground of duplication with Docket No. 5782-21.
Petitioner is reminded that any future filings related to his 2016, 2017, and 2018 tax years should be filed in Docket No. 5782-21.