Opinion
13077-22 18317-22
10-26-2022
DANIEL TRAMMELL, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On May 23, 2022, petitioner filed a timely petition at Docket No. 13077-22, seeking review of his 2018 tax year. By Order served June 10, 2022, the Court directed petitioner to pay the filing fee in Docket No. 13077-22. By Order served June 23, 2022, the Court directed petitioner to file a ratification of petition. Petitioner has not complied with these Orders. On September 22, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 13077-22 on the ground that petitioner failed to pay the filing fee as directed by the Court. On October 24, 2022, respondent filed a Motion to Vacate in Docket No. 13077-22 seeking to vacate the order of dismissal for lack of jurisdiction.
On August 18, 2022, petitioner filed an untimely petition at Docket No. 18317-22 seeking review of his 2018 tax year and paid the filing fee.
On October 24, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 18317-22. An examination of the records in the cases at Docket Nos. 13077-22 and 18317-22 discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioner for his 2018 tax year. Accordingly, the Court will grant respondent's Motion to Vacate in Docket No. 13077-22, move the petition filed in Docket No. 18317-22 and file it as a Ratification of Petition in Docket No. 13077-22, and grant respondent's motion to close in Docket No. 18317-22.
The foregoing considered and for cause, it is
ORDERED that respondent's Motion to Vacate, filed in Docket No. 13077-22 on October 24, 2022, is granted in that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 13077-22 entered September 22, 2022, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 18317-22 from the Court's official file in that docket and file it as a Ratification of Petition in Docket No. 13077-22 as of the date of this Order. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication, filed in Docket No. 18317-22 on October 24, 2022, is granted in that the case at Docket No. 18317-22 is closed as duplicative of the case at Docket No. 13077-22. It is further
ORDERED that the Court's filing fee of $60.00 is waived in the case at Docket No. 13077-22.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 13077-22.