Opinion
5332-23S
04-12-2023
IVEY CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon review of the records in the above-captioned case at Docket No.5332-23S and that at Docket No. 5013-23S, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. More specifically, on April 11, 2023, petitioner attempted to file electronically a Motion To Proceed Remotely at Docket No. 5013-23S. However, the document was improperly filed as a petition to commence a new case at this Docket No. 5332-23S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 5013-23S and 5332-23S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 5332-23S is closed on the ground of duplication.
Petit ioner is reminded that if petitioner wishes to file materials electronically in Docket No. 5013-23S, petitioner must first to register for eAccess by emailing dawson.support@ustaxcourt.gov. Taxpayers must not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov. Alternatively, documents may be sent in paper form, indicating the Docket No. thereon.