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Stewart v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 5232-22 (U.S.T.C. Aug. 1, 2022)

Opinion

5232-22

08-01-2022

DE ELVIN M. STEWART, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 7, 2022, petitioner filed a timely petition at Docket No. 1216-22, seeking review of petitioner's 2020 tax year. The filing fee is unpaid at Docket No. 1216-22. On March 16, 2022, respondent filed the Answer at Docket No. 1216-22.

On February 17, 2022, petitioner filed a second timely petition at Docket No. 5232-22, also seeking review of petitioner's 2020 tax year. Petitioner filed an application for Waiver of Filing Fee in Docket No. 5232-22 and the filing fee was waived.

On April 26, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 5232-22. An examination of the records in the cases at Docket Nos. 1216-22 and 5232-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 5232-22.

The foregoing considered and for cause, it is

ORDERED that respondent's above-mentioned motion, filed at Docket No. 5232-22 on April 26, 2022, is granted in that the case at Docket No. 5232-22 is closed as duplicative of the case at Docket No. 1216-22.

Petitioner is reminded that any future filings related to petitioner's 2020 tax year should be filed in Docket No. 1216-22.


Summaries of

Stewart v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 5232-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Stewart v. Comm'r of Internal Revenue

Case Details

Full title:DE ELVIN M. STEWART, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 5232-22 (U.S.T.C. Aug. 1, 2022)