Opinion
7951-23S 10629-23
07-28-2023
MARIZUE OVALLE DURAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LUIS E. GARCIA & MARIZUE OVALLE DURAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Review of the records in the cases at Docket Nos. 7951-23S and 10629-23 shows that the cases are duplicative: Both cases dispute a Notice of Deficiency dated February 27, 2023, determining a deficiency in petitioners' federal income tax for the taxable year 2020. Because the Petition at Docket No. 7951-23S was timely filed, and the record in that case is better developed at this juncture, we will close the case at Docket No. 10629-23 on the ground of duplication and take such further related action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 10629-23 is closed on the ground of duplication with the case at Docket No. 7951-23S. All future filings relating to the above-referenced Notice of Deficiency shall be directed to the case at Docket No. 7951-23S. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed June 27, 2023, at Docket No. 10629-23, and shall file it, as of the date of service of this Order, at Docket No. 7951-23S as a Ratification of Petition by Luis E. Garcia. It is further
ORDERED that Luis E. Garcia is added as a party-petitioner at Docket No. 7951-23S, and the caption of that case is amended to read: "Marizue Ovalle Duran & Luis E. Garcia, Petitioners v. Commissioner of Internal Revenue, Respondent."
Petitioners are informed that no further filings may be made in the case at Docket No. 10629-23, and that, if they wish to register for electronic filing access in the case at Docket No. 7951-23S, they may send an email to the Court at dawson.support@ustaxcourt.gov, requesting such access. No documents may be filed with the Court at that email address, however, and any documents received via email will not be filed in petitioners' case.