Opinion
13960-23 15545-23S
11-14-2023
SHANTO D. COXTON AND LAKISHA D.COXTON, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 28, 2023, petitioners filed an imperfect petition to commence the case at Docket No. 13960-23, seeking review of a notice of deficiency, dated May 22, 2023, issued for petitioners' 2021 tax year. The filing fee for that case was not paid. By Order served September 1, 2023, the Court directed petitioners to file an Amended Petition and to pay the Court's filing fee.
On October 2, 2023, without having properly requested and been issued electronic credentials for Docket No. 13960-23, petitioners apparently electronically filed their Amended Petition, resulting in the commencement of a separate case at Docket No. 15545-23S in which petitioners seek review of the same notice of deficiency described in the paragraph above. Thus, Docket No. 15545-23S is a duplicate of the case petitioners filed at Docket No. 13960-23. The filing fee for Docket No. 15545-23S was paid, and petitioners elected to have Docket No. 15545-23S conducted under the small Tax Court case procedures.
On October 23, 2023, the Court entered in the case at Docket No. 13960-23 an Order of Dismissal for Lack of Jurisdiction on the grounds that petitioners failed to file an Amended Petition and to pay the Court's filing fee for that case.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Order of Dismissal for Lack of Jurisdiction entered in the case at Docket No. 13960-23 is vacated and set aside. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed on October 2, 2023, to commence the case at Docket No. 15545-23S and file it as of that same date as an Amended Petition at Docket No. 13960-23. It is further
ORDERED that the filing fee paid at Docket No. 15545-23S shall be applied to Docket No. 13960-23. It is further
ORDERED that the caption of Docket No. 13960-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 15545-23S is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioners' 2021 tax year shall be directed to the case at Docket No. 13960-23S. It is further
ORDERED that, on or before January 12, 2024, respondent shall file an Answer in the case at Docket No. 13960-23S.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.