Opinion
5157-23
06-09-2023
ROSIE WASHINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 9, 2023, petitioner filed a timely petition at Docket No. 5157-23, seeking review of petitioner's 2020 tax year. By Order served April 10, 2023, the Court directed petitioner to pay the filing fee at Docket No. 5157-23. Petitioner has not complied with this Order. On June 7, 2023, respondent filed the Answer at Docket No. 5157-23.
Also on April 9, 2023, petitioner filed a second timely petition at Docket No. 5158-23, also seeking review of petitioner's 2020 tax year. On April 10, 2023, petitioner paid the filing fee at Docket No. 5158-23. On May 10, 2023, respondent filed the Answer at Docket No. 5158-23.
On May 10, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 5157-23. Respondent states in the motion to close that petitioner does not object to the granting of the motion.
An examination of the records in the cases at Docket Nos. 5157-23 and 5158-23 discloses those two cases are duplicative in that they involve the same tax year 2020. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 5157-23.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 5157-23 on May 10, 2023, is granted in that the case at Docket No. 5157-23 is closed as duplicative of the case at Docket No. 5158-23.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 5158-23.