Opinion
11112-23 13035-23S
08-23-2023
DEVIN D. RICHARDSON, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 6, 2023, the Court received from petitioner an imperfect petition in paper form. That document was filed as the petition to commence the case at Docket No. 11112-23, in which petitioner seeks review of a notice of deficiency issued for petitioner's 2021 tax year. By Order issued July 17, 2023, the Court directed petitioner to file an amended petition.
On August 16, 2023, in an apparent attempt to electronically file an amended petition at Docket No. 11112-23, petitioner filed the petition to commence a separate case at Docket No. 13035-23S. In that case, petitioner seeks review of the same notice of deficiency described above.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition filed on August 16, 2023, to commence the case at Docket No. 13035-23S and file it as of that same date as an amended petition in the case at Docket No. 11112-23. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 13035-23S is is closed on the grounds of duplication with respect to petitioner's case at Docket No. 11112-23. All future communications concerning petitioner's 2021 tax year shall be directed to the case at Docket No. 11112-23.
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.