Opinion
2278-23 5537-23S
05-26-2023
JULIANNE E. SWETT, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 20, 2023, petitioner filed a timely petition at Docket No. 2278-23, seeking review of her 2020 tax year. By Order served February 28, 2023, the Court designated Boston, Massachusetts, as the place of trial at Docket No. 2278-23. By Order served February 28, 2023, the Court directed petitioner to pay the filing fee in Docket No. 2278-23. Petitioner failed to comply with this order. On April 27, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 2278-23 on the ground that petitioner failed to pay the filing fee as directed by the Court.
On March 23, 2023, petitioner filed a second timely petition at Docket No. 5537-23S that was not properly executed also seeking review of her 2020 tax year and paid the filing fee. Also on March 23, 2023, petitioner filed a Request for Place of Trial at Portland, Maine, in Docket No. 5537-23S. By Order served April 21, 2023, the Court directed petitioner to file a ratification of petition in Docket No. 5537-23S. Petitioner has not thus far complied with this order.
Further review of the records in these cases reveals that the petition filed at Docket No. 5537-23S was intended to be filed as an Amendment to Petition at Docket No. 2278-23. Accordingly, we shall vacate the Order of Dismissal in Docket No. 2278-23, move the petition filed at Docket No. 5537-23S and file it as an Amendment to Petition at Docket No. 2278-23, and close the case at Docket No. 5537-23S on the ground it is duplicative of the petition filed at Docket No. 2278-23.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 2278-23 entered April 27, 2023, 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. 2278-23. It is further
ORDERED that the designated place of trial in the case at Docket No. 2278-23 is changed from Boston, Massachusetts, to Portland, Maine. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 5537-23S from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 2278-23 as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 5537-23S is closed on the ground of duplication. It is further
ORDERED that the caption on the case at Docket No. 2278-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the case at Docket No. 2278-23 to trial or other disposition as a small Tax Court case.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 2278-23S.