Opinion
16884-22 21296-22
10-05-2022
NICHOLAS B. LIPIRA & ERIN E. LIPIRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ERIN E. LIPIRA & NICHOLAS B. LIPIRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
By Notice of Deficiency dated May 31, 2022, respondent determined a deficiency and an I.R.C. section 6662(a) accuracy-related penalty in petitioners' Federal income tax for the taxable year 2020. On July 20, 2022, petitioners filed a timely but imperfect Petition for redetermination at Docket No. 16884-22 with respect to that Notice. However, the Court's $60.00 filing fee was not submitted with the Petition. Accordingly, by Order served August 2, 2022, the Court directed petitioners to file a proper amended petition and pay the Court's filing fee on or before October 3, 2022. To date, no amended petition has been filed at Docket No. 16884-22, and the filing fee in that case remains unpaid.
However, on October 3, 2022, petitioners electronically filed a Petition for a new case at Docket No. 21296-22 and thereafter paid the Court's filing fee for that case. Upon further review of that Petition, the Court notes that petitioners have placed "16884-22" in the space provided on the form for a docket number. Moreover, the form itself reads "Amended Petition" and seeks review of a notice of deficiency issued for the taxable year 2020. Finally, attached to the Petition are (1) a Motion to Proceed Remotely, on which petitioners have also placed "16884-22" in the space provided on the form for a docket number, and (2) a Notice of Receipt of Petition for the case at Docket No. 16884-22.
It is clear to the Court that the cases at Docket Nos. 16884-22 and 21296-22 are duplicative, and that, by electronically filing the Petition and paying the filing fee at Docket No. 21296-22, petitioners (who, the Court notes, are proceeding pro se) were attempting to comply with the Court's Order served August 2, 2022, in the case at Docket No. 16884-22 rather than commence a new case. Accordingly, the Court will take appropriate 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. 21296-22 is hereby closed on the ground of duplication with the case at Docket No. 16884-22. All future filings with respect to the Notice of Deficiency issued to petitioners for the taxable year 2020 shall be directed to the case at Docket No. 16884-22. It is further
ORDERED that the Clerk of the Court shall apply to the case at Docket No. 16884-22 the $60.00 filing fee paid by petitioners at Docket No. 21296-22. It is further
ORDERED that the Clerk of the Court shall copy pages two and three of the Petition, filed October 3, 2022, at Docket No. 21296-22, and shall file them, as of the foregoing date, at Docket No. 16884-22, as petitioners' First Amended Petition. It is further
ORDERED that petitioners are hereby deemed to have ratified and affirmed the First Amended Petition at Docket No. 16884-22. It is further
ORDERED that the Clerk of the Court shall copy page four of the Petition, filed October 3, 2022, at Docket No. 21296-22, and shall file it, as of the foregoing date, at Docket No. 16884-22, as petitioners' Motion to Proceed Remotely. It is further
ORDERED that, on or before December 5, 2022, respondent shall file an answer to petitioners' First Amended Petition at Docket No. 16884-22. It is further
ORDERED that, on or before December 5, 2022, respondent shall file an objection, if any, to petitioners' Motion to Proceed Remotely at Docket No. 16884-22.