Opinion
22073-22S
02-08-2023
BRANDIE MICHELE LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On October 3, 2022, petitioner filed a timely petition at Docket No. 21927-22 seeking review of her 2019 tax year. The filing fee has been waived at Docket No. 21927-22. On December 2, 2022, respondent filed the Answer at Docker No. 21927-22.
Also on October 3, 2022, petitioner filed a second petition at Docket No. 22073-22S, also seeking review her 2019 tax year. By Order served October 17, 2022, the Court directed petitioner to pay the filing fee at Docket No. 22073-22S. Petitioner has not complied with this Order. On December 8, 2022, respondent filed an Answer at Docket No. 22073-22S.
Upon due consideration of the records at Docket Nos. 21927-22 and 22073-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 22073-22 is closed on the ground of duplication with Docket No. 21927-22.
Petitioner is reminded that any future filings related to her 2019 tax year should be filed in Docket No. 21927-22.