Opinion
35922-21 4654-22
03-14-2022
ALAN E. WARRICK, II & JATIA L. WARRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On November 29, 2021, an imperfect Petition was filed to commence the case at Docket No. 35922-21, seeking review of a Notice of Deficiency issued to petitioners for the 2019 taxable year. The Court's $60.00 filing fee was not paid. Accordingly, by Order served January 27, 2022, the Court directed that, on or before March 14, 2022, petitioners file a proper amended petition and pay the Court's filing fee. Petitioners subsequently paid the filing fee at Docket No. 35922-21 but to date have not filed a proper amended petition.
On March 12, 2022, petitioners electronically filed the Petition at Docket No. 4654-22. However, petitioners captioned the Petition with the docket number "35922-21" and therein reference the Court's Order served January 27, 2022. Moreover, the Petition includes assertions (regarding cryptocurrency) that are substantively similar to those previously made in the imperfect Petition at Docket No. 35922-21.
Based on the foregoing, it is clear to the Court that, in electronically filing the Petition at Docket No. 4654-22, petitioners did not intend to commence a new case; rather, they intended to comply with the Court's Order served January 27, 2022, at Docket No. 35922-21. Accordingly, we will close the case at Docket No. 4654-22 on the ground of duplication and direct the Clerk to file the Petition at Docket No. 4654-22 as a First Amended Petition at Docket No. 35922-21.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 4654-22 is closed on the ground of duplication with the case at Docket No. 35922-21. All future filings with respect to the Notice of Deficiency issued to petitioners for the 2019 taxable year shall be directed to the case at Docket No. 35922-21. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed March 12, 2022, at Docket No. 4654-22 and shall file it as a First Amended Petition at Docket No. 35922-21 as of the date this Order is served. It is further
ORDERED that, on or before May 16, 2022, respondent shall file an answer to the First Amended Petition at Docket No. 35922-21.