Opinion
22764-21
02-04-2022
Gregory Joseph Podlucky Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 5, 2017, petitioner filed a timely petition at Docket No. 453-17, seeking review of his 2006 tax year, and paid the filing fee.
On September 15, 2021, petitioner filed an untimely petition at Docket No. 22764-21, also seeking review of his 2006 tax year. The filing fee is unpaid at Docket No. 22764-21.
On November 19, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 22764-21.
Upon due consideration of the records at Docket Nos. 453-17 and 22764-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 19, 2021, is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 22764-21 is closed on the ground of duplication with Docket No. 453-17.
Petitioner is reminded that any future filings related to his 2006 tax year should be filed in Docket No. 453-17.