Opinion
21425-19 4195-22
03-14-2022
Nnabugwu C. Eze, et al Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 11, 2022, respondent filed in petitioner's case at Docket No. 21425-19 a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f). By Order to Show Cause served February 15, 2022, in Docket No. 21425-19, the Court granted respondent's motion and directed petitioner to show cause, on or before March 18, 2022, why the facts and evidence set forth in respondent's stipulation should not be deemed accepted as established for purposes of this case.
On March 8, 2022, petitioner attempted to electronically file his response to the Court's Order to Show Cause issued in Docket No. 21425-19. However, as petitioner has not requested eAccess to his case at Docket No. 21425-19 by emailing dawson.support@ustaxcourt.gov, his attempt to electronically file his response inadvertently opened a separate Tax Court case at Docket No. 4195-22.
In view of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition filed on March 8, 2022, to commence the case at Docket No. 4195-22 and file it as of that date in the case at Docket No. 21425-19 as a Response to the Court's Order to Show Cause Served February 15, 2022. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 4195-22 is closed for duplication with respect to petitioner's case at Docket No. 21425-19.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. Petitioner is advised that before attempting to electronically file documents in this case in the future, he must first contact dawson.support@ustaxcourt.gov to request eAccess to this case.