Opinion
9678-23 15790-23 15791-23
10-18-2023
PRADEEP KUMAR PULAPPATTA & SINDHU PRADEEP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent PRADEEP KUMAR XPLORER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent PRADEEP KUMAR XPLORER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 5, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in the case at Docket No. 9678-23. At this time, that case remains closed.
On October 9, 2023, petitioner electronically filed petitions to commence two new cases at Docket Nos. 15790-23 and 15791-23. However, review of those petitions shows that the two cases are duplicative-not only of each other, but also of the case at Docket No. 9678-23. In each of the above-docketed cases, petitioner seeks review of a notice of determination concerning collection action purportedly issued to petitioner for the taxable year 2004. After petitioner failed to produce any such notice in the case at Docket No. 9678-23, the case was dismissed for lack of jurisdiction as noted above. In each of the petitions filed on October 9, 2023, petitioner states that he "disagree[s] with [the] closure of [Docket No.] 9678-23" and includes allegations similar to those made in that case, but neither petition attaches any notice or other determination that would permit petitioner to invoke the jurisdiction of this Court.
Because it is clear to the Court that, by filing the petitions at Docket Nos. 15790-23 and 15791-23, petitioner is seeking reconsideration of the Order of Dismissal for Lack of Jurisdiction entered in the case at Docket No. 9678-23, we will take action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 15791-23 is closed on the ground of duplication with the case at Docket No. 15790-23. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 15790-23 is closed on the ground of duplication with the case at Docket No. 9678-23. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed in the case at Docket No. 15790-23 on October 9, 2023, and shall file it, as of the foregoing date, at Docket No. 9678-23 as petitioners' Motion to Vacate or Revise Pursuant to Rule 162.