Opinion
17853-22S 22787-22S
02-16-2023
MARK R. YUJUICO & SHAWN F. YUJUICO, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 5, 2022, petitioners filed a timely petition at Docket No. 17853-22S, seeking review of their 2020 tax year and paid the filing fee. By Order served August 22, 2022, the Court directed petitioners to file a ratification of petition in Docket No. 17853-22S. Petitioners have not complied with this Order. On November 30, 2022, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 17853-22S on the ground that petitioners failed to file a ratification of petition as directed by the Court.
On October 13, 2022, petitioners filed an untimely properly executed petition at Docket No. 22787-22S seeking review of their 2020 tax year. By Order served October 26, 2022, the Court directed petitioners to pay the filing fee at Docket No. 22787-22S. Petitioners have not complied with this Order.
On December 15, 2022, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 22787-22.
On December 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 22787-22.
An examination of the records in the cases at Docket Nos. 17853-22S and 22787-22S discloses those two case are duplicative in that they involve the same notice of deficiency issued to petitioners for their 2020 tax year. Accordingly, the Court will vacate the Order of Dismissal in Docket No. 17853-22S, move the petition filed in Docket No. 22787-22S and file it as a Ratification of Petition in Docket No. 17853-22S, grant respondent's motion to close in Docket No. 22787-22S, and deny respondent's motion to dismiss in Docket No. 22787-22S.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 17853-22S entered November 30, 2022, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 22787-22S from the Court's official file in that docket and file it as a Ratification of Petition in Docket No. 17853-22S as of the date of this Order. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication, filed in Docket No. 22787-22S on December 15, 2022, is granted in that the case at Docket No. 22787-22S is closed as duplicative of the case at Docket No. 17853-22S. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed in Docket No. 22787-22S on December 22, 2022, is denied.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 17853-22S.