Opinion
9431-24S 13807-24
09-03-2024
AGAPE UWASE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 7, 2024, petitioner filed a timely Petition at Docket No. 9431-24S, seeking review of her 2022 tax year and paid the filing fee. On July 22, 2024, respondent filed the Answer at Docket No. 9431-24S.
On August 24, 2024, petitioner filed an untimely petition at Docket No. 13807-24 also seeking review of her 2022 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 13807-24 was intended to be filed as an Motion to Proceed Remotely at Docket No. 9431-24S. Accordingly, we shall move the petition filed at Docket No. 13807-24 and file it as a Motion to Proceed Remotely at Docket No. 9431-24S, and close the case at Docket No. 13807-24 on the ground it is duplicative of the petition filed at Docket No. 9431-24S.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 13807-24 from the Court's official file in that docket and file it as a Motion to Proceed Remotely in Docket No. 9431-24S as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 13807-24 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to her 2022 tax year should be filed in Docket No. 9431-24S.