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Rohrer v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 25797-22S (U.S.T.C. Mar. 21, 2023)

Opinion

25797-22S 2290-23

03-21-2023

WILLIAM THOMAS ROHRER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On November 21, 2022, petitioner filed a timely petition at Docket No. 25797-22S, seeking review of his 2020 tax year. By Order served December 12, 2022, the Court directed petitioner to pay the filing fee in Docket No. 25797-22S. Petitioner has not complied with this Order. On February 16, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction at Docket No. 25797-22S on the ground that petitioner failed to pay the filing fee.

On January 18, 2023, petitioner filed an untimely imperfect petition at Docket No. 2290-23 also seeking review of his 2020 tax year and paid the filing fee. By Order served February 28, 2023, the Court directed petitioner to file an Amended Petition in Docket No. 2290-23. Petitioner has not complied with this Order.

An examination of the records in the cases at Docket Nos. 25797-22S and 2290-23 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioner for his 2020 tax year. Accordingly, the Court will vacate the Order of Dismissal for Lack of Jurisdiction at Docket No. 25797-22S, waive the filing fee at Docket No. 25797-22S, and close Docket No. 2290-23 on the ground that it is duplicative of the petition filed at Docket No. 25797-22S.

The foregoing considered and for cause, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, entered February 16, 2023, at Docket No. 25797-22S is hereby vacated and set aside. It is further

ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 25797-22S. It is further

ORDERED that, on the Court's own motion, the case at Docket No. 2290-23 is closed as duplicative of the case at Docket No. 25979-22S. It is further

Petitioner is reminded that any future filings related to his 2020 tax year should be filed in Docket No. 25797-22S.


Summaries of

Rohrer v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 25797-22S (U.S.T.C. Mar. 21, 2023)
Case details for

Rohrer v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM THOMAS ROHRER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 25797-22S (U.S.T.C. Mar. 21, 2023)