Opinion
21900-21S
09-30-2021
Stacey Lynne Sandlin & Benas Veikalas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon review of the records in the above-captioned case at Docket No. 21900-21S and that at Docket No. 10408-21, 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 September 8, 2021, petitioners attempted to file electronically an Amendment to Petition at Docket No. 10408-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 21900-21S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 10408-21 and 21900-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 21900-21S is closed on the ground of duplication. If petitioners wish to file an Amendment to Petition in Docket No. 10408-21, they should submit it directly in that case, not as a new 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.
1