Opinion
14617-20 27100-21S
11-04-2021
BRUCE M. LOWMAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 21, 2020, petitioner filed a timely imperfect petition at Docket No. 14617-20 seeking review of his 2016 tax year. By order served February 25, 2021, the Court directed petitioner to file an amended petition and to pay the filing fee in Docket No. 14617-20. On September 29, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee was not paid.
On August 9, 2021, petitioner filed an untimely petition at Docket No. 27100-21S also seeking review of his 2016 tax year. Petitioner also filed an Application for Waiver of fee in Docket No. 27100-21S and the fee was waived.
Further review of the records in these cases reveals that the petition filed at Docket No. 27100-21S was intended to be filed as an Amendment to Petition at Docket No. 14617-20. Accordingly, we shall move the petition filed at Docket No. 27100-21S and file it as an Amendment to Petition at Docket No. 14617-20 and close the case at Docket No. 27100-21S on the ground it is duplicative of the petition filed at Docket No. 14617-20.
The premises considered, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on September 29, 2021, in Docket No. 14617-20 is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 27100-21S is closed on the ground of duplication. It is further
ORDERED that the Clerk of the Court shall remove the petition at Docket No. 27100-21S, from the Court's official file at that docket and file it as an Amendment to Petition at Docket No. 14617-21 as of the date of this Order. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 14617-21. It is further
ORDERED that the caption on the case at Docket No. 14617-21 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the case at Docket No. 14617-21 to trial or other disposition as a small Tax Court case.
Petitioner is reminded that any future filings related to his 2016 tax year should be filed in Docket No. 14617-21S.