Opinion
1394-24 3295-24S
02-28-2024
JEREMY ROUCH & JAMIE ROUCH, ET AL Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 24, 2024, the Court received from petitioners an imperfect petition in paper form. That document was filed as the Petition to commence the case at Docket No. 1394-24, in which petitioners seek review of a notice of deficiency issued for their 2021 tax year. By Order issued January 29, 2024, at Docket No. 1394-24, the Court directed petitioners to file an Amended Petition.
On February 27, 2024, in an apparent attempt to electronically file an Amended Petition at Docket No. 1394-24 without first registering for eAccess, petitioners filed a Petition commencing a separate case at Docket No. 3295-24S. In that case, petitioners seek review of the same notice of deficiency described above.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the Petition electronically filed on February 27, 2024, to commence the case at Docket No. 3295-24S and file it as of that same date as a First Amendment to Petition in petitioners' case at Docket No. 1394-24. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 3295-24S is closed on the grounds of duplication with respect to petitioners' case at Docket No. 1394-24. All future communications concerning the notice of deficiency issued for petitioners' 2021 tax year shall be directed to petitioner' case at Docket No. 1394-24. It is further
ORDERED that, as petitioners indicated in their First Amendment to Petition that they wish to have their case conducted under the Court's small tax case procedures, the caption of the case at Docket No. 1394-24 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case.
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.