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Pietryka v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 257-23S (U.S.T.C. Mar. 1, 2023)

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.


Summaries of

Pietryka v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2023
No. 257-23S (U.S.T.C. Mar. 1, 2023)
Case details for

Pietryka v. Comm'r of Internal Revenue

Case Details

Full title:DAVID MICHAEL PIETRYKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 1, 2023

Citations

No. 257-23S (U.S.T.C. Mar. 1, 2023)