Opinion
13079-23 14709-23
09-29-2023
ROBERT TERENCE SMITH & MARIA L. SMITH, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 14, 2023, 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. 13079-23, in which petitioners seek review of a notice of deficiency issued for their 2020 tax year. By Order issued August 17, 2023, the Court directed petitioners to file an amended petition and to pay the Court's $60.00 filing fee for that case.
On September 14, 2023, in an apparent attempt to electronically file an amended petition at Docket No. 13079-23 without first requesting eAccess credentials for that case, petitioner filed the petition commencing a separate case at Docket No. 14709-23. At Docket No. 14709-23, petitioners also seek review of a notice of deficiency issued for their 2020 tax year. Thus the case at Docket No. 14709-23 is a duplicate of petitioners' case at Docket No. 13079-23. The filing fee for Docket No. 14709-23 was paid.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition filed on September 14, 2023, to commence the case at Docket No. 14709-23 and file it as of that same date as an amended petition in the case at Docket No. 13079-23. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 14709-23 is closed on the grounds of duplication with respect to petitioners' case at Docket No. 13079-23. All future communications concerning the notice of deficiency issued for petitioners' 2020 tax year shall be directed to the case at Docket No. 13079-23. It is further
ORDERED that the filing fee paid at Docket No. 14709-23 shall be applied to the case at Docket No. 13079-23.
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 your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.