Opinion
10224-23 11322-23S
07-20-2023
JESUS J. CHAVARRIA & CINDI M. CHAVARRIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Review of the records in the cases at Docket Nos. 10224-23 and 11322-23S shows that the cases are duplicative: Both cases dispute a Notice of Deficiency dated May 22, 2023, determining a deficiency and a penalty under I.R.C. section 6662(a) in petitioners' federal income tax for the taxable year 2020. That being so, it is
ORDERED that, on the Court's own motion, the case at Docket No. 11322-23S is closed on the ground of duplication with the case at Docket No. 10224-23. All future filings relating to the above-referenced Notice of Deficiency shall be directed to the case at Docket No. 10224-23. It is further
ORDERED that the Clerk of the Court shall copy pages 12 and 13 of the Petition, filed July 17, 2023, at Docket No. 11322-23S, and shall file those two pages as petitioners' First Amended Petition at Docket No. 10224-23. It is further
ORDERED that petitioners are hereby deemed to have ratified and affirmed the First Amended Petition filed at Docket No. 10224-23. It is further
ORDERED that the caption of the case at Docket No. 10224-23 shall be amended by adding the letter "S" to the docket number and the Clerk of the Court shall process the foregoing case to trial or other disposition as a small tax case.
Petitioners are advised that no further filings may be made in the case at Docket No. 11322-23S, and that, if they wish to register for electronic filing access in the case at Docket No. 10224-23, they may send an email to dawson.support@ustaxcourt.gov., requesting such access.