Opinion
15358-22S
07-13-2022
CLINTON ARMAND & CHAROL ARMAND,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 6, 2022, petitioners filed the petition to commence the case at Docket No. 13815-22S, seeking review with respect to a notice of deficiency, dated May 8, issued for petitioners' 2020 tax year. On July 11, 2022, without having properly requested and been issued eAccess credentials for Docket No. 13815-22S, it appears petitioners attempted to electronically file a document in that case, thereby inadvertently commencing this separate case at Docket No. 15358-22S. Therefore, the Court will close this case on the ground that it is a duplicate of petitioners' case at Docket No. 13815-22S. Petitioners are advised that if they intend to file a document in Docket No. 13815-22S, they should file the document in paper form or follow the instructions below concerning requesting eAccess for their case at Docket No. 13815-22S.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 13815-22S. All future communications concerning petitioner's 2020 tax year should be directed to Docket No. 13815-22S.
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 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.