Opinion
8161-24
05-28-2024
BRENT STACKHOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 20, 2024, petitioner electronically filed the Petition to commence this case. The Petition indicates that petitioner seeks review of a notice of determination concerning collection action. However, no such notice is attached to the Petition or appears elsewhere in the record.
On May 22 and 23, 2024, petitioner made an additional eight electronic filings with the Court, appearing at Docket Index Nos. 6 through 12 and 14. Upon review, the Court notes that seven of those eight filings are frivolous, unnecessary, or otherwise improper and not contemplated by the Tax Court Rules of Practice and Procedure. Accordingly, those seven filings will be stricken as set forth below.
Moreover, a review of the Court's records reveals that petitioner also recently commenced a case before this Court at Docket No. 3062-24L, similarly purporting to seek review of a notice of determination concerning collection action. On April 25, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction in that case after petitioner failed to show that the Commissioner had acted-or failed to act-in any manner that could support the Court's jurisdiction in the case. Given the nature and volume of materials that petitioner electronically filed in that case prior to its dismissal, and the seven electronic filings that will be stricken here, petitioner is cautioned that any future abuses of his e-filing privileges (i.e., frivolous, unnecessary, or otherwise procedurally improper filings) may result in the revocation of those privileges.
Upon due consideration and for cause, it is
ORDERED that petitioner's filings at Docket Index Nos. 6 through 11 and 14 are deemed stricken from the Court's record in this case.