Opinion
28545-21SL
12-20-2021
Lorraine Francis & Frank O. Francis, Deceased Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition to commence this case was electronically filed on October 27, 2021. On October 28, 2021, petitioner's counsel submitted a copy of the petition in paper form, which the Court filed as a first amendment to petition. Also on October 28, 2021, petitioner's counsel filed in paper a motion to be exempt from e-filing. That motion and the first amendment to petition submitted in paper form were apparently filed with the Court in the belief that the electronically filed petition had not been properly filed due to technical issues.
Upon due consideration, it is
ORDERED that petitioner's motion to be exempt from e-filing is denied as moot. It is further
ORDERED that, as the first amendment to petition is a duplicate of the petition filed to commence this case, the first amendment to petition is stricken from the Court's record in this case.