Opinion
18511-22S 8787-23
06-22-2023
JULIAN RICHARD WELLINGTON, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 12, 2022, petitioner filed a timely petition at Docket No. 18511-22S, seeking review of his 2019 tax year and paid the filing. On October 11, 2022, respondent filed the Answer at Docket No. 18511-22S.
On June 2, 2023, petitioner filed an untimely petition at Docket No. 8787-23 also seeking review of his 2019 tax year.
Further review of the records in these cases reveals that the petition filed at Docket No. 8787-23 was intended to be filed as a Pretrial Memorandum at Docket No. 18511-22S. Accordingly, we shall move the petition filed at Docket No. 8787-23 and file it as a Pretrial Memorandum at Docket No. 18511-22S, and close the case at Docket No. 8787-23 on the ground it is duplicative of the petition filed at Docket No. 18511-22S.
The foregoing considered and for cause, it is
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 8787-23 from the Court's official file in that docket and file it as a Pretrial Memorandum in Docket No. 18511-22S as of the date of this Order. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 8787-23 is closed on the ground of duplication.
Petitioner is reminded that any future filings related to his 2019 tax year should be filed in Docket No. 18511-22S.