Opinion
30835-21 3694-22
03-07-2022
ESTATE OF WILLIAM C. NUNES, DECEASED, KIRSTEN R. QUIGGLE ROSSI, PERSONAL REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF WILLIAM C. NUNES, DECEASED, KIRSTEN R. QUIGGLE ROSSI, EXECUTOR AND POWER OF ATTORNEY, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 1, 2021, an imperfect Petition was filed to commence the case at Docket No. 30835-21, seeking review of a notice of deficiency issued to decedent William C. Nunes for the 2018 taxable year. The Court's $60.00 filing fee was not paid. Accordingly, by Order served December 6, 2021, the Court directed that, on or before January 19, 2022, the Estate file a proper amended petition and pay the Court's filing fee. The Court attached an amended petition form to the copy of the Order served on the Estate. To date, the Estate has neither filed an amended petition nor paid the filing fee at Docket No. 30835-21.
On March 4, 2022, Kirsten R. Quiggle Rossi electronically filed, on behalf of the Estate of decedent William C. Nunes, the Petition at Docket No. 3694-22. The Court's $60.00 filing fee was not paid. Among other things, the Petition includes a copy of the Court's Order served December 6, 2021, in the case at Docket No. 30835-21. The Petition also includes an amended petition form that Ms. Quiggle Rossi has captioned with the docket number "30835-21." Additionally, the Petition includes copies of IRS Notices CP49 and CP503-both dated January 3, 2022-the contents of which collectively suggest that respondent may have prematurely assessed (and collected a portion of) the amount at issue in the notice of deficiency issued to decedent William C. Nunes for the 2018 taxable year.
Based on the foregoing, it is clear to the Court that, in electronically filing the Petition at Docket No. 3694-22, Ms. Quiggle Rossi did not intend to commence a new case on behalf of the Estate; rather, she intended to comply in part with the Court's Order served December 6, 2021, at Docket No. 30835-21. Accordingly, we will close the case at Docket No. 3694-22 on the ground of duplication and direct the Clerk to file the Petition at Docket No. 3694-22 as a First Amended Petition at Docket No. 30835-21.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 3694-22 is closed on the ground of duplication with the case at Docket No. 30835-21. All future filings with respect to the notice of deficiency issued to decedent William C. Nunes for the 2018 taxable year shall be directed to the case at Docket No. 30835-21. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed March 4, 2022, at Docket No. 3694-22, and shall file it as a First Amended Petition at Docket No. 30835-21, as of the date this Order is served. It is further
ORDERED that, on or before April 4, 2022, petitioner(s) shall pay the Court's $60.00 filing fee at Docket No. 30835-21. Waiver of the Court's filing fee requires an affidavit containing specific financial information regarding the inability to make such payment. A form for this purpose, Application for Waiver of Filing Fee, is available on the Court's website at www.ustaxcourt.gov/case_related_forms.html. Failure to pay the filing fee (or submit an Application for Waiver of Filing Fee) as directed by this Order may result in the dismissal of this case. It is further
ORDERED that, on or before April 4, 2022, respondent shall file a report at Docket No. 30835-21 regarding the status of any assessment or collection efforts with respect to the notice of deficiency issued to decedent William C. Nunes for the 2018 taxable year. Respondent shall attach thereto a copy of decedent's account transcript for the 2018 taxable year. It is further
ORDERED that, on or before May 3, 2022, respondent shall file an answer to the First Amended Petition at Docket No. 30835-21.