Opinion
14391-23
09-14-2023
MICHAAEL GOMEZ, JR. & MARIE GOMEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Review of the record in this case shows that it is a duplicate of petitioners' case filed at Docket No. 12915-23. More specifically, such review shows that, in attempting to electronically file a ratification of petition as directed in the case at Docket No. 12915-23, petitioners instead filed the document in error as a new petition, thereby commencing this case.
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 12915-23. If petitioners wish to register for electronic filing access in the case at Docket No. 12915-23, they shall send an email to dawson.support@ustaxcourt.gov, requesting such access.