Opinion
35547-21S
06-02-2022
MICHAEL DANNY O'LEAR & JOAN M. O'LEAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 16, 2021, petitioners filed a petition and paid the fee at Docket No. 34942-21S seeking review of their 2019 tax year. On February 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 34942-21S.
On November 29, 2021, petitioners filed a petition at Docket No. 35547-21S, also seeking review their 2019 tax year. By Order served January 21, 2022, the Court directed petitioners to pay the filing fee at Docket No. 35547-21S. Petitioners have not complied with this Order. On February 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 35547-21S.
Upon due consideration of the records at Docket Nos. 34942-21S and 35547-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction at Docket No. 35547-21S is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 35547-21S is closed on the ground of duplication with Docket No. 34942-21S.
Petitioners are reminded that any future filings related to their 2019 tax year should be filed in Docket No. 34942-21S.