Opinion
13595-23 15358-23
01-31-2024
JUAN ORTIZ SANTOS, JR. & LIZETTE MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 22, 2023, the Court received and filed the Petition to commence the case at Docket No. 13595-23. The Petition was postmarked August 21, 2023, and therein petitioners disputed a notice of deficiency issued with respect to tax year 2020, dated May 22, 2023. On August 25, 2023, the Court directed petitioners to file an amended petition and pay the $60.00 filing fee by September 25, 2023; no amended petition or filing fee were received at Docket No. 13595-23. By Order issued October 19, 2023, the Court dismissed the case at Docket No. 13595-23 for lack of jurisdiction.
On September 25, 2023, the Court received and filed the Petition to commence the case at Docket No. 15358-23. Therein petitioners disputed a notice of deficiency issued with respect to tax year 2020, dated May 22, 2023. Payment of the Court's filing fee accompanied the Petition. On January 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition was not filed within the time prescribed by Internal Revenue Code (I.R.C.) section 6213(a). Specifically, respondent argued that the last date to file a petition with respect to the notice of deficiency issued to petitioners was August 21, 2023. On January 25, 2024, petitioners filed an objection to respondent's motion.
It has come to the attention of the Court that petitioners' two cases, discussed above, at Docket Nos. 13595-23 and 15358-23, are duplicative.
Upon due consideration of the records in the above-docketed cases, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction, issued October 19, 2023, in the case at Docket No. 13595-23, is vacated. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed in the case at Docket No. 15358-23 and file it as a First Amended Petition in the case at Docket No. 13595-23. It is further
ORDERED that the Clerk of the Court is directed to apply the filing fee paid in the case at Docket No. 15358-23 to the case at Docket No. 13595-23. It is further
ORDERED that respondent, on or before April 1, 2024, shall file an Answer in the case at Docket No. 13595-23. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed in the case at Docket No. 15358-23 is denied. It is further
ORDERED that the case at Docket No. 15358-23 is closed on grounds of duplication.