Opinion
22742-22
02-14-2023
EARL WELLINGTON WERLINE, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 30, 2022, petitioner filed a petition at Docket No. 22081-22, seeking review of petitioner's 2018 tax year. On November 14, 2022, petitioner paid the filing fee at Docket No. 22081-22.
On October 13, 2022, petitioner filed a second petition at Docket No. 22742-22, also seeking review of petitioner's 2018 tax year. By Ordered served October 25, 2022, the Court directed petitioner to pay the filing fee at Docket No. 22742-22. Petitioner has not complied with this Order.
On November 30, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 22742-22. On December 13, 2022, petitioner filed a Response to Motion to Close on Ground of Duplication, in which he does not dispute respondent's allegations set forth in his motion. Petitioner instead argues the merits of his case.
An examination of the records in the cases at Docket Nos. 22081-22 and 22742-22 discloses those two cases are duplicative in that they involve the same tax year 2018. Accordingly, the Court will grant respondent's motion to close the case at Docket No. 22742-22.
The foregoing considered and for cause, it is
ORDERED that respondent's above-mentioned motion, filed at Docket No. 22742-22 on November 30, 2022, is granted in that the case at Docket No. 22742-22 is closed as duplicative of the case at Docket No. 22081-22.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 22081-22.