From Casetext: Smarter Legal Research

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 23314-22S (U.S.T.C. Nov. 18, 2022)

Opinion

23314-22S

11-18-2022

BRIAN HERRERA & MARGUERITE HERRERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

By Order served November 3, 2022, this case was closed on the ground that it is a duplicate of the case petitioners previously filed at Docket No. 22379-22S. However, on November 17, 2022, petitioners electronically filed a document in this case, designating that filing as an "Answer to Amended Petition."

In view of the foregoing, we again advise petitioners that this case has been closed because it is a duplicate of the case that they previously filed at Docket No. 22379-22S. Accordingly, all future filings relating to the Notice of Deficiency issued to petitioners for the taxable year 2020 must be made in the case at Docket No. 22379-22S. If petitioners wish to register for electronic filing in the case at Docket No. 22379-22S, they should send an email request to dawson.support@ustaxcourt.gov. Further electronic filings in this case are improper and as such may be stricken from the Court's record.

Upon due consideration and for cause, it is

ORDERED that petitioners' "Answer to Amended Petition" is hereby deemed stricken from the Court's record in this case.

To the extent petitioners have further questions regarding the process of litigating a case before the U.S. Tax Court, we would direct them to consult the step-by-step information provided in the "Guidance for Petitioners" section of the Court's website under the "Rules & Guidance" tab on the homepage.


Summaries of

Herrera v. Comm'r of Internal Revenue

United States Tax Court
Nov 18, 2022
No. 23314-22S (U.S.T.C. Nov. 18, 2022)
Case details for

Herrera v. Comm'r of Internal Revenue

Case Details

Full title:BRIAN HERRERA & MARGUERITE HERRERA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 18, 2022

Citations

No. 23314-22S (U.S.T.C. Nov. 18, 2022)