Opinion
28955-21 30507-21L
04-29-2022
CAROL LUNT, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On August 23, 2021, petitioner filed a petition at Docket No. 28955-21, seeking review of her 2004 tax year. By Order served November 8, 2021, the Court directed petitioner to pay the Court's filing fee and file an amended petition at Docket No. 28955-21. On December 21, 2021, petitioner paid the fee at Docket No. 28955-21, but petitioner has failed to file an amended petition at Docket No. 28955-21.
On September 13, 2021, petitioner filed a petition at Docket No. 30507-21L seeking review of her 2004 tax year. By Order served November 30, 2021, the Court directed petitioner to pay the Court's filing fee and file an amended petition at Docket No. 28955-21. On January 18, 2022, petitioner paid the fee at Docket No. 30507-21L, but petitioner has failed to file an amended petition at Docket No. 30507-21L.
On January 12, 2022, respondent filed a Motion To Close on Ground of Duplication at Docket No. 30507-21L.
While it is clear that the two cases are duplicative, it is the record at Docket No. 30507-21L that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 28955-21 and 30507- 21L, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion To Close on Ground of Duplication, filed January 12, 2022, at Docket No. 30507-21L is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 28955-21 is closed on the ground of duplication with Docket No. 30507-21L. It is further
ORDERED that petitioner need no longer file an amended petition in the case at Docket No. 30507-21L. It is further
ORDERED that, on or before June 28, 2022, respondent shall file an Answer to the petition in Docket No. 30507-21L.
Petitioner is reminded that any future filings related to her 2004 tax year should be filed in Docket No. 30507-21L.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.