Opinion
1372-22 1422-22 2221-22 7924-22
04-14-2022
QTAURAS R. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
It has come to the Court's attention that the cases at Docket Nos. 1372-22, 1422-22, 2221-22, and 7924-22 are duplicative: All cases seek review of the same Notice of Deficiency dated September 27, 2021, and issued to petitioner with respect to his federal income tax for the 2019 taxable year. In view of the foregoing, and the fact that this issue concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will close the cases at Docket Nos. 1422-22, 2221-22, and 7924-22 on the ground of duplication forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed March 9, 2022, at Docket No. 1422-22 is granted, and the case at Docket No. 1422-22 is closed on the ground of duplication with the case at Docket No. 1372-22. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication, filed March 9, 2022, at Docket No. 2221-22 is granted, and the case at Docket No. 2221-22 is closed on the ground of duplication with the case at Docket No. 1372-22. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 7924-22 is closed on the ground of duplication with the case at Docket No. 1372-22. It is further
ORDERED that the Clerk of the Court shall copy the Petition, filed April 12, 2022, at Docket No. 7924-22, and shall file it as of that date as petitioner's First Amended Petition at Docket No. 1372-22.
Petitioner is advised that any future filings concerning the Notice of Deficiency issued to him for the 2019 taxable year should be filed at Docket No. 1372-22. Petitioner should clearly label any such filings with the Docket No. 1372-22 and should not start a new case to electronically file any documents with the Court. Rather, if petitioner wishes to register for the Court's electronic filing and case management system, DAWSON (Docket Access Within a Secure Online Network), so that he may electronically file documents in the case at Docket No. 1372-22, he should send an email request to dawson.support@ustaxcourt.gov.