Opinion
8813-23 9791-23
07-31-2023
BILLY LAUDERDALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 9791-23. Therein, respondent requests that the case be closed on the ground that it is a duplicate of the case at Docket No. 8813-23. There is no objection to the granting of the Motion.
Review of the records in the cases at Docket Nos. 8813-23 and 9791-23 shows that, as respondent asserts, the cases are duplicative: Both cases dispute the same Notice of Deficiency issued to petitioner for the taxable year 2021. We will therefore grant respondent's Motion and take other appropriate action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in the case at Docket No. 8813-23 on July 27, 2023, is hereby vacated and set aside. It is further
ORDERED that respondent's above-referenced Motion at Docket No. 9791-23 is granted, and that case is closed on the ground of duplication with the case at Docket No. 8813-23. All future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2021 shall be directed to the case at Docket No. 8813-23. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed June 9, 2023, at Docket No. 9791-23 and shall file it, as of the date of service of this Order, at Docket No. 8813-23 as petitioner's First Amended Petition. It is further
ORDERED that the Clerk of the Court shall copy the Application for Waiver of Filing Fee, filed June 9, 2023, at Docket No. 9791-23 and shall file it, as of the date of service of this Order, at Docket No. 8813-23 as petitioner's Application for Waiver of Filing fee. It is further
ORDERED that the Clerk of the Court shall waive the filing fee for the case at Docket No. 8813-23. It is further
ORDERED that the Court's Order served July 25, 2023, in the case at Docket No. 8813-23 is modified in that the time within which respondent shall move or file an answer in that case is hereby extended to October 10, 2023.