Opinion
2812-23S
05-17-2023
ALEX LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 27, 2023, petitioner filed a timely petition at Docket No. 690-23S, seeking review of petitioner's 2021 tax year. On February 13, 2023, the filing fee was waived at Docket No. 690-23S. On March 21, 2023, respondent filed the Answer at Docket No. 690-23S.
On February 2, 2023, petitioner filed a second timely petition at Docket No. 2812-23S, also seeking review of petitioner's 2021 tax year. By Order served March 10, 2023, the Court directed petitioner to pay the filing fee at Docket No. 2812-23S. Petitioner has not complied with this Order.
On April 4, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 2812-23S.
An examination of the records in the cases at Docket Nos. 690-23S and 2812-23S discloses those two cases are duplicative in that they involve the same tax year 2021. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 2812-23S.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 2812-23S on April 4, 2023, is granted in that the case at Docket No. 2812-23S is closed as duplicative of the case at Docket No. 690-23S.
Petitioner is reminded that any future filings related to his 2021 tax year should be filed in Docket No. 690-23S.