Opinion
22379-22 23314-22S
11-03-2022
BRIAN HERRERA & MARGUERITE HERRERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 2, 2022, petitioners electronically filed a Petition to commence a new case at Docket No. 23314-22S. However, a review of that filing shows that the case is a duplicate of the Petition filed by petitioners on October 7, 2022, at Docket No. 22379-22, insofar as both cases seek review of a Notice of Deficiency issued to petitioners on August 1, 2022, with respect to their Federal income tax for the taxable year 2020. Accordingly, we will close the case at Docket No. 23314-22S on the ground of duplication and take such further 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. 23314-22S is closed on the ground of duplication with the case at Docket No. 22379-22. All future filings relating to the Notice of Deficiency issued to petitioners for the taxable year 2020 shall be filed in the case at Docket No. 22379-22. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed on November 2, 2022, in the case at Docket No. 23314-22S and shall file it as of the foregoing date as petitioner's First Amended Petition in the case at Docket No. 22379-22. The First Amended Petition at Docket No. 22379-22 is hereby deemed to have been ratified and affirmed by petitioners. It is further
ORDERED that the Clerk of the Court shall copy petitioners' Motion to Proceed Remotely filed on November 3, 2022, in the case at Docket No. 23314-22S and shall file it as of the foregoing date as petitioners' Motion to Proceed Remotely in the case at Docket No. 22379-22. It is further
ORDERED that, on or before November 28, 2022, respondent shall file an objection, if any, to petitioners' Motion to Proceed Remotely at Docket No. 22379-22. It is further
ORDERED that the caption of the case at Docket No. 22379-22 shall be amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small tax case.