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Tschirhart v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 10737-22 (U.S.T.C. Aug. 2, 2022)

Opinion

10737-22

08-02-2022

SAMUEL HILARY TSCHIRHART, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On May 2, 2022, petitioner filed a timely petition at Docket No. 10466-22, seeking review of petitioner's 2019 tax year and paid the filing fee. On June 16, 2022, respondent filed the Answer at Docket No. 10466-22.

On May 5, 2022, petitioner filed a second untimely petition at Docket No. 10737-22, also seeking review of petitioner's 2019 tax year. By order served May 12, 2022, the Court directed petitioner to pay the filing fee at Docket No. 10737-22. Petitioner has not complied with this order. On July 13, 2022, respondent filed the Answer at Docket No. 10737-22.

On June 15, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 10737-22. An examination of the records in the cases at Docket Nos. 10466-22 and 10737-22 discloses those two cases are duplicative in that they involve the same notice of deficiency issued to petitioner for tax year 2019. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 10737-22.

The foregoing considered and for cause, it is

ORDERED that respondent's above-mentioned motion, filed at Docket No. 10737-22 on June 15, 2022, is granted in that the case at Docket No. 10737-22 is closed as duplicative of the case at Docket No. 10466-22.

Petitioner is reminded that any future filings related to petitioner's 2019 tax year should be filed in Docket No. 10466-22.


Summaries of

Tschirhart v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 10737-22 (U.S.T.C. Aug. 2, 2022)
Case details for

Tschirhart v. Comm'r of Internal Revenue

Case Details

Full title:SAMUEL HILARY TSCHIRHART, JR., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 10737-22 (U.S.T.C. Aug. 2, 2022)