Opinion
1537-23 1849-23
03-09-2023
IAN RAPPAPORT ANDNICOLE PAGE RAPPAPORT, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 9, 2023, the Court received an imperfect petition from petitioners. That document was filed as the petition to commence the case at Docket No. 1537-23, in which petitioners seek review of a notice of deficiency issued for their 2021 tax year. The Court's filing fee was not paid. By Order issued February 16, 2023, the Court directed petitioners to file an amended petition and to pay the Court's filing fee.
On February 22, 2023, without having properly requested and been granted eAccess credentials for the case at Docket No. 1537-23, an amended petition bearing Docket No. 1537-23 was electronically filed. That action had the effect of opening a separate case at Docket No. 1849-23. The amended petition bears only petitioner Ian Rappaport's name and signature and seeks review of a notice of deficiency issued for petitioner's 2021 tax year. On February 23, 2023, the filing fee was paid in Docket No. 1537-23.
The Court will transfer the amended petition to the case at Docket No. 1537-23 and close the case inadvertently commenced at Docket No. 1849-23.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy that amended petition that was electronically filed February 22, 2023, as a petition to commence Docket No. 1849-23 and file it as of that same date in the case at Docket No. 1537-23. It is further
ORDERED that the case at Docket No. 1849-23 is closed on the grounds of duplication with respect to the case at Docket No. 1537-23. All future communications concerning petitioner's 2021 tax year shall be directed to the case at Docket No. 1537-23. It is further
ORDERED that the caption of the case at Docket No. 1537-23 is amended to read: "Ian Rappaport, Petitioner v. Commissioner of Internal Revenue, Respondent".
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. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.