Opinion
10231-22S 10232-22S
08-02-2022
THOMAS M. WATKINS, ET. AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 7, 2022, petitioner filed a petition at Docket No. 10231-22S, seeking review of his 2020 tax year. By Order served May 9, 2022, the Court directed petitioner to pay the Court's filing fee at Docket No. 10231-22S. Petitioner did not comply with this order. On June 29, 2022, respondent filed the Answer in Docket No. 10231-22S.
Also on May 7, 2022, petitioner filed a petition at Docket No. 10232-22S also seeking review of his 2020 tax year and paid the filing fee.
On June 29, 2022, respondent filed a Motion to Close on Ground of Duplication at Docket No. 10232-22S.
While it is clear that the two cases are duplicative, it is the record at Docket No. 10232-22S that is the most complete at this juncture.
Upon due consideration of the records at Docket Nos. 10231-22S and 10232-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed June 29, 2022, at Docket No. 10232-22S is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 10231-22S is closed on the ground of duplication with Docket No. 10232-22S.
Petitioner is reminded that any future filings related to his 2020 tax year should be filed in Docket No. 10232-22S.