Opinion
28061-22 2415-23
03-07-2023
CHARLES JEAN, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 24, 2022, the Court received from petitioner in paper form and filed the petition to commence the case at Docket No. 28061-22, in which petitioner seeks review of a notice of deficiency issued for his 2020 tax year. By Order issued February 14, 2023, the Court designated New York City, New York as the place of trial for this case.
On March 1, 2023, without having properly requested and been granted eAccess credentials for the case at Docket No. 28061-22, petitioner electronically filed a Motion to Proceed Remotely. That action had the effect of opening a separate case at Docket No. 2415-23. The Court, therefore, will transfer petitioner's Motion to Proceed Remotely to petitioner's case at Docket No. 28061-22 and close the case inadvertently commenced by petitioner at Docket No. 2415-23.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy petitioner's Motion to Proceed Remotely that was electronically filed March 1, 2023, as a petition to commence Docket No. 2415-23 and file it as of that same date in the case at Docket No. 28061-22 as a Motion to Proceed Remotely. It is further
ORDERED that petitioner's case at Docket No. 2415-23 is closed on the grounds of duplication with respect to petitioner's case at Docket No. 28061-22. All future communications concerning petitioner's 2020 tax year shall be directed to the case at Docket No. 28061-22.
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.