From Casetext: Smarter Legal Research

Martin v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 15559-22S (U.S.T.C. Aug. 25, 2022)

Opinion

15559-22S

08-25-2022

WILLIAM DAVID MARTIN & NINA JOSEPHINE MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On July 13, 2022, petitioners filed an imperfect petition to commence the case at Docket No. 15549-22. Thereafter, on July 13, 2022, petitioners electronically filed another petition, thereby inadvertently commencing this case as a separate case at Docket No. 15559-22. On July 28, 2022, respondent filed in this case a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code.

However, as this case is a duplicate of petitioners' case at Docket No. 15549-22, the Court will close this case. Petitioners are advised that the Court has caused the document filed as the petition to commence this case to be properly filed as a first amended petition in petitioners' case at Docket No. 15549-22.

In view of the foregoing, it is

ORDERED that this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 15549-22. All future communications concerning petitioners' 2018 tax year shall be directed to Docket No. 15549-22. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot.


Summaries of

Martin v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 15559-22S (U.S.T.C. Aug. 25, 2022)
Case details for

Martin v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM DAVID MARTIN & NINA JOSEPHINE MARTIN, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 15559-22S (U.S.T.C. Aug. 25, 2022)