Opinion
1415-23 3565-23S
04-06-2023
CHARLES GROVER & TAMMY GROVER, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 6, 2023, petitioners filed an imperfect petition to commence the case at Docket No. 1415-23, seeking review with respect to a notice of deficiency issued for petitioners' 2020 tax year. By Order issued February 15, 2023, the Court directed petitioners to file an Amended Petition.
On March 16, 2023, without having properly requested and been issued eAccess credentials for Docket No. 1310-23, it appears petitioners attempted to electronically file an Amended Petition in that case, thereby inadvertently commencing a separate case at Docket No. 3565-23S. In their Amended Petition, petitioners indicate that they want their case conducted under as a small Tax Court case.
In view of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition, filed March 16, 2023, at Docket No. 3565-23S and file it as of that same date as an Amended Petition at Docket No. 1415-23. It is further
ORDERED that the caption of the case at Docket No. 1415-23 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.
ORDERED that, on the Court's own motion, Docket No. 3565-23S is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioners' 2020 tax year shall be directed to the case at Docket No. 1415-23S.
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 currently file in paper 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 without first contacting dawson.support@ustaxcourt.gov to register for eAccess.