Opinion
6647-21 22284-21S
09-08-2022
NELSON LAINEZ & ADA LAINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Notice of Deficiency dated November 16, 2020, respondent determined a deficiency of $2,393 in petitioners' Federal income tax for the taxable year 2018. On February 17, 2021, petitioners filed a timely but imperfect Petition for redetermination at Docket No. 6647-21 with respect to that Notice. However, the Court's $60.00 filing fee was not submitted with the Petition. Accordingly, by Order served May 11, 2021, the Court directed petitioners to file a proper amended petition and pay the Court's filing fee on or before June 25, 2021. After petitioners failed to comply, the Court entered an Order of Dismissal for Lack of Jurisdiction on August 12, 2021. Nevertheless, that Order of Dismissal advised petitioners that the Court would consider reinstating the case if the filing fee was paid within 30 days.
On September 11, 2021, petitioners electronically filed a Petition at Docket No. 22284-21S and thereafter paid the Court's filing fee for that case. But upon further review of that Petition, the Court notes that petitioners have placed "6647-21" in the space provided on the form for a docket number. Moreover, petitioners' claims in that Petition mirror those in the Petition that they filed at Docket No. 6647-21.
It is clear to the Court that the cases at Docket Nos. 6647-21 and 22284-21S are duplicative, and that, by electronically filing the Petition and paying the filing fee at Docket No. 22284-21S, petitioners (who, the Court notes, are proceeding pro se) were attempting to respond to the Court's Order of Dismissal at Docket No. 6647-21 rather than commence a new case. Accordingly, the Court will take appropriate action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Clerk of the Court shall copy the Petition, filed September 11, 2021, at Docket No. 22284-21S, and shall file it, as of the foregoing date, at Docket No. 6647-21, as petitioners' Motion to Vacate Order of Dismissal for Lack of Jurisdiction. It is further
ORDERED that petitioners' Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed at Docket No. 6647-21 is granted, and the Court's Order of Dismissal for Lack of Jurisdiction, entered August 12, 2021, at Docket No. 6647-21 is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall apply to the case at Docket No. 6647-21 the $60.00 filing fee paid by petitioners at Docket No. 22284-21S. It is further
ORDERED that petitioners are relieved of the obligation to file a proper amended petition at Docket No. 6647-21. It is further
ORDERED that, on or before November 7, 2022, respondent shall file an answer to the Petition, filed February 17, 2021, at Docket No. 6647-21. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 22284-21S is hereby closed on the ground of duplication with the case at Docket No. 6647-21. All future filings with respect to the Notice of Deficiency issued to petitioners for the taxable year 2018 shall be directed to the case at Docket No. 6647-21. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 29, 2021, at Docket No. 22284-21S is denied as moot. It is further
ORDERED that the caption of the case at Docket No. 6647-21 is amended by adding the letter "S" to the docket number, and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case.