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Watkins v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 10231-22S (U.S.T.C. Aug. 2, 2022)

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.


Summaries of

Watkins v. Comm'r of Internal Revenue

United States Tax Court
Aug 2, 2022
No. 10231-22S (U.S.T.C. Aug. 2, 2022)
Case details for

Watkins v. Comm'r of Internal Revenue

Case Details

Full title:THOMAS M. WATKINS, ET. AL., Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 2, 2022

Citations

No. 10231-22S (U.S.T.C. Aug. 2, 2022)