Opinion
6305-23 8454-23
05-31-2023
KANDIE B. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Review of the record in the case at Docket No. 8454-23 shows that the case is a duplicate of petitioner's case filed at Docket No. 6305-23. More specifically, such review shows that, in attempting to electronically file an amended petition in (and pay the filing fee for) the case at Docket No. 6305-23, petitioner instead filed the document in error as a petition to commence a new case at Docket No. 8454-23. In the course of doing so, petitioner paid the filing fee for the case at Docket No. 8454-23.
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the case at Docket No. 8454-23 is hereby closed on the ground of duplication with the case at Docket No. 6305-23. All future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2020 shall be directed to the case at Docket No. 6305-23. If petitioner wishes to register for electronic filing access in the case at Docket No. 6305-23, she shall send an email to dawson.support@ustaxcourt.gov, requesting such access. It is further
ORDERED that the Clerk of the Court shall copy pages one through three of the Petition filed in the case at Docket No. 8454-23 on May 26, 2023, and shall file such pages, as of the aforementioned date, at Docket No. 6305-23 as petitioner's First Amended Petition. It is further
ORDERED that the Petition in the case at Docket No. 8454-23 shall be sealed and retained by the Court in a sealed file which shall not be inspected by any person or entity except by an Order of the Court. It is further
ORDERED that the Clerk of the Court shall apply to the case at Docket No. 6305-23 the filing fee paid by petitioner in the case at Docket No. 8454-23.