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Packer v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 20644-21 (U.S.T.C. Aug. 2, 2022)

Opinion

20644-21 13257-22

08-02-2022

GENE A. PACKER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On June 4, 2021, petitioner filed a timely petition at Docket No. 20644-21, seeking review of his 2018 tax year. By Order served September 1, 2021, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 20644-21. Petitioner has not complied with this Order.

On June 13, 2022, petitioner filed an untimely petition at Docket No. 13257-22 seeking review of his 2018 tax year and paid the filing fee.

On July 29, 2022, respondent filed a Motion To Close on Ground of Duplication in the case at Docket No. 13257-22. An examination of the records in the cases at Docket Nos. 20644-21 and 13257-22 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioner for his 2018 tax year. Accordingly, the Court will move the petition filed in Docket No. 13257-22 and file it as an Amendment to Petition in Docket No. 20644-21 and grant respondent's motion to close in Docket No. 13257-22.

The foregoing considered and for cause, it is

ORDERED that the Clerk of the Court shall remove the petition in Docket No. 13257-22 from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 20644-21 as of the date of this Order. It is further

ORDERED that respondent's above-mentioned motion, filed in Docket No. 13257-22 on July 29, 2022, is granted in that the case at Docket No. 13257-22 is closed as duplicative of the case at Docket No. 20644-21. It is further

ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 20644-21.

Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 20644-21.


Summaries of

Packer v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 20644-21 (U.S.T.C. Aug. 2, 2022)
Case details for

Packer v. Comm'r of Internal Revenue

Case Details

Full title:GENE A. PACKER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 20644-21 (U.S.T.C. Aug. 2, 2022)