Opinion
7714-24S
07-05-2024
VINCENT CRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Review of the record in this case shows that it is a duplicate of the case filed with the Court at Docket No. 8325-24S: Both cases have been filed in response to the same notice of deficiency issued to petitioner on or about February 5, 2024, for the taxable year 2022. The record suggests that petitioner electronically filed the Petition in this case after developing concerns that the United States Postal Service had possibly lost the petition he initially sent to the Court by certified mail on May 3, 2024. However, that (initial) petition was eventually received and filed by the Court at Docket No. 8325-24S on May 20, 2024. Because the envelope bearing the petition in the case at Docket No. 8325-24S indicates that it was timely mailed, it is deemed timely filed under I.R.C. section 7502, and the Court has jurisdiction in that case. We will accordingly close this case on the ground of duplication.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 8325-24S. All future filings relating to the notice of deficiency issued to petitioner for the taxable year 2022 shall be directed to the case at Docket No. 8325-24S. If petitioner wishes to register for electronic filing access in the case at Docket No. 8325-24S, he shall send an email to dawson.support@ustaxcourt.gov requesting such access. It is further
ORDERED that all pending motions in this case are moot.
Petitioner is reminded that his case at Docket No. 8325-24S will proceed and that all future filings relating to the notice of deficiency issued to him for the taxable year 2022 should be made in that case.