Opinion
27289-21S
10-04-2022
KELLY ZHU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
By Notice of Deficiency dated March 15, 2021, respondent determined a deficiency of $25,793 and an I.R.C. section 6662(a) accuracy-related penalty of $5,041 in petitioner's Federal income tax for the taxable year 2018. On June 11, 2021, petitioner filed a timely but imperfect Petition for redetermination at Docket No. 21193-21 with respect to that Notice. However, the Court's $60.00 filing fee was not submitted with the Petition. Accordingly, by Order served September 9, 2021, the Court directed petitioner to file a proper amended petition and pay the Court's filing fee on or before October 26, 2021. After petitioner failed to comply, the Court entered an Order of Dismissal for Lack of Jurisdiction on August 4, 2022. Nevertheless, that Order of Dismissal advised petitioner that the Court would consider reinstating the case if the filing fee was paid within 30 days.
On October 19, 2021, petitioner electronically filed a Petition at Docket No. 27289-21S, referencing a notice of deficiency issued with respect to the 2018 taxable year, and thereafter paid the Court's filing fee for that case. Although that Petition made no reference to the earlier case at Docket No. 21193-21, the Court notes upon further review that the cases at Docket Nos. 21193-21 and 27289-21S are duplicative, and that, by electronically filing the Petition and paying the filing fee at Docket No. 27289-21S, petitioner (who, the Court notes, is proceeding pro se) was attempting to respond to the Court's Order served September 9, 2021 at Docket No. 21193-21 rather than commence a new case. Accordingly, the Court will take appropriate action as set forth below.
Upon due consideration and for cause, it is
ORDERED that the Proposed Stipulated Decision, filed September 13, 2022, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on the Court's own motion, this case at Docket No. 27289-21S is hereby closed on the ground of duplication with the case at Docket No. 21193-21. All future filings with respect to the Notice of Deficiency issued to petitioner for the taxable year 2018 shall be directed to the case at Docket No. 21193-21.