Opinion
11529-22 23549-22S
11-16-2022
SAUNDRA RENZ & WILLIAM RENZ, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 10, 2022, petitioners filed a petition to commence the case at Docket No. 11529-22, seeking review with respect to a notice of deficiency issued for petitioners' 2019 tax year. By Order served in that case on May 23, 2022, the Court directed petitioners to file an amended petition. No amended petition was received from petitioners and, by Order of Dismissal for Lack of Jurisdiction, entered October 5, 2022, that case was dismissed for lack of jurisdiction.
On November 4, 2022, without having properly requested and been issued eAccess credentials for Docket No. 11529-22, it appears petitioners attempted to electronically file an amended petition in that case, thereby inadvertently commencing a separate case at Docket No. 23549-22S. In that petition, petitioners set forth a different caption and elected treatment as a small Tax Court case.
The Court will vacate the Order of Dismissal for Lack of Jurisdiction, entered October 5, 2022, at Docket No. 11529-22, and cause the petition filed to commence Docket No. 23549-22S to be filed at Docket No. 11529-22 as a first amendment to petition. The Court will then close the case at Docket No. 23549-22S on the grounds that it is a duplicate of petitioners' case at Docket No. 11529-22.
In view of the foregoing, it is
ORDERED that the Order of Dismissal for Lack of Jurisdiction, entered October 5, 2022, at Docket No. 11529-22 is vacated and set aside. It is further
ORDERED that the Clerk of the Court shall copy the petition at Docket No. 23549-22S and file it as a first amendment to petition at Docket No. 11529-22. It is further
ORDERED that the caption of Docket No. 11529-22 is amended to read: "Saundra Ellen Renz and William Allen Renz, Petitioners v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the caption of Docket No. 11529-22 is further 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. It is further
ORDERED that, on the Court's own motion, Docket No. 23549-22S is closed on the grounds of duplication with respect to petitioners' case at Docket No. 11529-22S. All future communications concerning petitioners' 2019 tax year shall be directed to Docket No. 11529-22S.
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 filed in paper form 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.