Opinion
2477-23 4642-23
05-16-2023
LUKE IADANZA, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 25, 2023, petitioner filed an imperfect petition at Docket No. 2477-23, seeking review of his 2020 tax year. By Order served March 2, 2023, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 2477-23. On May 9, 2023, petitioner paid the filing fee at Docket No. 2477-23.
On April 2, 2023, petitioner filed a petition at Docket No. 4642-23 also seeking review of his 2020 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 4642-23 was intended to be filed as an Amendment to Petition at Docket No. 2477-23. Accordingly, we shall move the petition filed at Docket No. 4642-23 and file it as an Amendment to Petition at Docket No. 2477-23, and close the case at Docket No. 4642-23 on the ground it is duplicative of the petition filed at Docket No. 2477-23.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 4642-23 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 2477-23 as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 4642-23 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to his 2020 tax year should be filed in Docket No. 2477-23.