Opinion
8676-24 11485-24S
07-17-2024
KEITH L. SHERIDAN, ET AL Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 24, 2024, the Court received from petitioner correspondence which was filed as the Petition to commence petitioner's case at Docket No. 8676-24. In that case, petitioner challenges a notice of deficiency, dated May 8, 2024, issued for his 2021 tax year.
On July 15, 2024, in an apparent attempt to electronically file a document in petitioner's above-referenced case without first properly obtaining eAccess to that case, petitioner inadvertently filed a Petition to commence a separate case at Docket No. 11485-24S. In that case, petitioner seeks to challenge the same notice of deficiency that he challenges in his case at Docket No. 8676-24.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the Petition electronically filed on July 15, 2024, to commence the case at Docket No. 11485-24S and file it as of that same date as a First Amended Petition in petitioner's case at Docket No. 8676-24. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 11485-24S is closed on the grounds of duplication with respect to petitioner's case at Docket No. 7686-24.
The parties are advised that all future communications concerning the notice of deficiency issued for petitioner's 2021 tax year should be directed to petitioner's case at Docket No. 7686-24.
Petitioner is reminded that he must pay the Court's filing fee for his case at Docket No. 8676-24. Instructions on how to pay the filing fee can be found at https://ustaxcourt.gov/pay_filing_fee.html.
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 commenced your case in paper form 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 a case commenced in paper without first contacting dawson.support@ustaxcourt.gov to register for eAccess.