Grass v. Comm'r of Internal Revenue

Full title: JOSHUA GRASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 20, 2023

No. 7876-23 (U.S.T.C. Jul. 20, 2023)

Opinion

7876-23

07-20-2023

JOSHUA GRASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Upon review of the records in the above-captioned case at Docket No. 7876-23 and that at Docket No. 8273-23, 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 2021. However, Docket No.7876-23 reflects a jurisdictional shortcoming, lacking an appropriate written or digital signature or ratification, whereas Docket No. 8273-23 is considered properly ratified through the electronic filing process.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 7876-23 and 8273-23, it appearing that the cases are duplicative, it is

ORDERED that, on the Court's own motion, the case at Docket No. 7876-23 is closed on the ground of duplication.