Opinion
6517-24
05-02-2024
MARIO MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 3, 2024, petitioner filed a timely petition at Docket No. 5322-24, seeking review of his 2022 tax year. On April 29, 2024, the filing fee was waived in Docket No. 5322-24.
On April 25, 2024, petitioner filed a second untimely petition at Docket No. 6517-24, also seeking review of his 2022 tax year. By Order served April 26, 2024, the Court directed petitioner to pay the filing fee at Docket No. 6517-24. To date, petitioner has not complied with this Order.
Upon due consideration of the records at Docket Nos. 5322-24 and 6517-24, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 6517-24 is closed on the ground of duplication with Docket No. 5322-24.
Petitioner is reminded that any future filings related to his 2022 tax year should be filed in Docket No. 5322-24.