Opinion
10934-23
07-21-2023
NIKITA RICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 10, 2023, petitioner filed an imperfect timely petition at Docket No. 10934-23, seeking review of her 2021 tax year. By Order served July 11, 2023, the Court directed petitioner to file an Amended Petition and pay the filing fee in Docket No. 10934-23, on or before August 10, 2023. To date, petitioner has failed to comply with this Order.
Also on July 10, 2023, petitioner filed a second timely petition at Docket No. 10937-23S, also seeking review of her 2021 tax year. On July 11, 2023, petitioner paid the filing at Docket No. 10937-23S.
Upon due consideration of the records at Docket Nos. 10934-23 and 10937-23S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 10934-23 is closed on the ground of duplication with Docket No. 10937-23S.
Petitioner is reminded that any future filings related to her 2021 tax year should be filed in Docket No. 10937-23S.