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Reese v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 23449-22 (U.S.T.C. Nov. 17, 2022)

Opinion

23449-22

11-17-2022

CRAIG REESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On September 26, 2022, the Court received from petitioner a letter, which was filed as a petition to commence the case at Docket No. 21360-22 in which petitioner seeks review with respect to a notice of deficiency, dated June 22, 2022, issued for his 2018 tax year. By Order served October 4, 2022, the Court directed petitioner to file an amended petition in that case.

On November 3, 2022, without having properly requested and been issued eAccess credentials for Docket No. 21360-22, it appears petitioner attempted to electronically file an amended petition in that case, thereby inadvertently commencing this separate case at Docket No. 23449-22. Therefore, the Court will close this case on the ground that it is a duplicate of petitioner's case at Docket No. 21360-22. Petitioner is advised that the Court has caused petitioner's amended petition to be properly filed at Docket No. 21360-22.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 21360-22. All future communications concerning petitioner's 2018 tax year should be directed to Docket No. 21360-22.

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 filed the petition to commence your case in paper form and 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.


Summaries of

Reese v. Comm'r of Internal Revenue

United States Tax Court
Nov 17, 2022
No. 23449-22 (U.S.T.C. Nov. 17, 2022)
Case details for

Reese v. Comm'r of Internal Revenue

Case Details

Full title:CRAIG REESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 17, 2022

Citations

No. 23449-22 (U.S.T.C. Nov. 17, 2022)