Opinion
13757-23
10-27-2023
ROBERT S. NYLANDER & LAURA A. NYLANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 29, 2023, petitioners filed a timely petition at Docket No. 13757-23, seeking review of their 2019 and 2020 tax years. By Order served August 30, 2023, the Court directed petitioners to pay the filing fee at Docket No. 13757-23. Petitioners failed to comply with this Order. On October 23, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 13757-23 on the ground that petitioners failed to pay the filing fee.
On September 5, 2023, petitioners filed a second timely petition at Docket No. 14292-23, also seeking review of their 2019 and 2020 tax years and paid the filing fee.
After due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered on October 23, 2023, in Docket No. 13757-23 is hereby vacated and set aside. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 13757-23 is closed on the ground of duplication with Docket No. 14292-23.
Petitioners are reminded that any future filings related to petitioners' 2019 and 2020 tax years should be filed in Docket No. 14292-23.