Opinion
1533-23 3737-23S
05-09-2023
WILMA J. WHITE, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 10, 2023, petitioner filed a timely imperfect petition at Docket No. 1533-23, seeking review of her 2020 tax year. By Order served February 16, 2023, the Court directed petitioner to file an amended petition and pay the filing fee in Docket No. 1533-23. On March 21, 2023, petitioner paid the filing fee at Docket No. 1533-23. Petitioner failed to comply with the order to file an amended petition at Docket No. 1533-23. On April 18, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction in Docket No. 1533-23 on the ground that petitioner failed to file an amended petition as directed by the Court.
On March 20, 2023, petitioner filed an untimely petition at Docket No. 3737-23S also seeking review of her 2020 tax year. By Order served March 21, 2023, the Court directed petitioner to pay the filing fee in Docket No. 3737-23S. Petitioner has not complied with this order. On April 24, 2023, respondent filed a Motion to Dismiss for Lack of jurisdiction in Docket No. 3737-23S.
Further review of the records in these cases reveals that the petition filed at Docket No. 3737-23S was intended to be filed as an Amendment to Petition at Docket No. 1533-23. Accordingly, we shall vacate the Order of Dismissal in Docket No. 1533-23, move the petition filed at Docket No. 3737-23S and file it as an Amendment to Petition at Docket No. 1533-23, and close the case at Docket No. 3737-23S on the ground it is duplicative of the petition filed at Docket No. 1533-23.
The foregoing considered and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction in Docket 1533-23 entered April 18, 2023, is hereby vacated and set aside. It is further
ORDERED that the Clerk of the Court shall remove the petition in Docket No. 3737-23S from the Court's official file in that docket and file it as an Amendment to Petition in Docket No. 1533-23 as of the date of this Order. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction in Docket No. 3737-23S is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 3737-23S is closed on the ground of duplication. It is further
ORDERED that the caption on the case at Docket No. 1533-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the case at Docket No. 1533-23 to trial or other disposition as a small Tax Court case.
Petitioner is reminded that any future filings related to her 2020 tax year should be filed in Docket No. 1533-23S.