Opinion
10444-24 13759-24S
08-26-2024
JONATHAN SMITH, ET AL Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 17, 2024, petitioner filed in paper form an imperfect Petition to commence the case at Docket No. 10444-24. In that case, petitioner seeks review of a notice of deficiency, dated April 12, 2024, issued for his 2021 tax year. By Order served June 25, 2024, the Court directed petitioner to file an Amended Petition.
On August 23, 2024, without having first properly obtained eAccess credentials for his case at Docket No. 10444-24, petitioner apparently attempted to electronically file in that case an Amended Petition. That attempt resulted in petitioner filing a Petition to commence a separate case at Docket No. 13759-24S.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the Petition electronically filed on August 23, 2024, to commence the case at Docket No. 13759-24S and file it as of that same date as an Amended Petition in petitioner's case at Docket No. 10444-24. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 13759-24S is closed on the grounds of duplication with respect to petitioner's case at Docket No. 10444-24.