Opinion
257-23S
03-01-2023
DAVID MICHAEL PIETRYKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 9, 2023, petitioner filed a petition at Docket No. 257-23, seeking review of petitioner's 2021 tax year. By Order served January 10, 2023, the Court directed petitioner to pay the filing fee at Docket No. 257-23S. Petitioner has not complied with this Order.
On January 9, 2023, petitioner filed a second petition at Docket No. 273-23, also seeking review of petitioner's 2021 tax year. On January 10, 2023, petitioner paid the filing fee at Docket No. 273-23. On February 6, 2023, respondent filed the Answer at Docket No. 273-23.
On January 31, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 257-23. Respondent states in the motion to close that petitioner does not object to the granting of the motion.
An examination of the records in the cases at Docket Nos. 257-23 and 273-23 discloses those two cases are duplicative in that they involve the same tax year 2021. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 257-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 257-23 on January 31, 2023, is granted in that the case at Docket No. 257-23 is closed as duplicative of the case at Docket No. 273-23.
Petitioner is reminded that any future filings related to his 2021 tax year should be filed in Docket No. 273-23.