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Richardson v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 16216-22 (U.S.T.C. Aug. 1, 2022)

Opinion

16216-22

08-01-2022

COREY R. RICHARDSON & LISA RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon review of the records in the above-captioned case at Docket No. 16216-22 and that at Docket No. 12093-22, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. More specifically, on July 21, 2022, petitioners attempted to file electrically an amended petition at Docket No. 12093-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 16216-22. The Court has since uploaded the document in the intended proceeding. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12093-22 and 16216-22, it is

ORDERED that, on the Court's own motion, the case at Docket No. 16216-22 is closed on the ground of duplication.


Summaries of

Richardson v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 16216-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Richardson v. Comm'r of Internal Revenue

Case Details

Full title:COREY R. RICHARDSON & LISA RICHARDSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 16216-22 (U.S.T.C. Aug. 1, 2022)