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Elkins v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 13140-22S (U.S.T.C. Aug. 22, 2022)

Opinion

13140-22S

08-22-2022

ERIC C. ELKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Motion To Close on Ground of Duplication, filed August 2, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 13140-22S and that at Docket No. 12477-22, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2019. More specifically, on June 11, 2022, petitioner apparently attempted to file electronically an amended petition at Docket No. 12477-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 13140-22S. The Court has since uploaded the document in the intended proceeding.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12477-22 and 13140-22S, it appearing that the cases are duplicative, it is

ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 13140-22S is closed on the ground of duplication. 1


Summaries of

Elkins v. Comm'r of Internal Revenue

United States Tax Court
Aug 22, 2022
No. 13140-22S (U.S.T.C. Aug. 22, 2022)
Case details for

Elkins v. Comm'r of Internal Revenue

Case Details

Full title:ERIC C. ELKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 22, 2022

Citations

No. 13140-22S (U.S.T.C. Aug. 22, 2022)