Opinion
19381-22L 27532-22
03-20-2023
WILLIAM KOELEWYN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 22, 2022, petitioner filed a timely petition at Docket No. 19381-22L, seeking review of his 2009 tax year. On September 9, 2022, petitioner paid the filing fee at Docket No. 19381-22L.
On December 13, 2022, petitioner and Gloria J. Koelewyn filed an untimely petition at Docket No. 27532-22 seeking review of their 2009 tax year. By Order served January 26, 2023, the Court directed petitioner to pay the filing fee in Docket No. 27532-22. Petitioner has not complied with this Order.
On February 8, 2023, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 27532-22. An examination of the records in the cases at Docket Nos. 19381-22L and 27532-22 discloses those two case are duplicative in that they involve the same notice of determination issued to petitioner for his 2009 tax year. Accordingly, the Court will move the petition filed in Docket No. 27532-22 and file it as an Amendment to Petition in Docket No. 19381-22L and grant respondent's motion to close in Docket No. 27532-22.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 27532-22 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 19381-22L as of the date of this Order. It is further
ORDERED that respondent's above-mentioned motion, filed in Docket No. 27532-22 on February 8, 2023, is granted in that the case at Docket No. 27532-22 is closed as duplicative of the case at Docket No. 19381-22L. It is further
ORDERED that the caption of the case at Docket No. 19381-22L is amended to read "William N. Koelewyn and Gloria J. Koelewyn, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the caption of the case at Docket No. 19381-22L is amended by deleting the letter "L" from the docket number. It is further
ORDERED that the Clerk of the Court is directed to delete the letter "L" from the docket records of her office and process the case at Docket No. 19381-22 to trial or other disposition pursuant to the Court's regular tax procedures.
Petitioners are reminded that any future filings related to their 2009 tax year should be filed in Docket No. 19381-22.