Opinion
10895-22
08-01-2022
STEPHEN L. REGO & YUSON YI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 4, 2022, petitioner Steve Rego filed the petition to commence the case at Docket No. 8239-22, seeking review of a joint notice of deficiency issued to him and his spouse, Yuson Yi, for their 2019 tax year.
On May 15, 2022, Stephen L. Rego and Yuson Yi, without first having properly requested and been issued eAccess credentials for Docket No. 8239-22, attempted to electronically file documents in that case, thereby inadvertently commencing this separate case at Docket No. 10895-22. Petitioners seek review in this case with respect to their 2019 tax year.
On June 24, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of the case at Docket No. 8239-22 as, in both cases, petitioners seek review with respect to their 2019 tax year. Upon review of the records in this case and the case at Docket No. 8239-22, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication. All future communications concerning petitioners' 2019 tax year should be directed to Docket No. 8239-22. Petitioner Yuson Yi is advised to file a proper Ratification of Petition (see form attached) at Docket No. 8239-22 if Yuson Yi wishes to participate as a petitioner in that case.
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 did not electronically file the petition to commence your case and 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.
RATIFICATION OF PETITION
I,____, have read the petition received and filed by the Court on____, and hereby ratify and affirm the filing of that document by signing below.