Opinion
9417-24 11315-24
07-15-2024
BLAKE TORGERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Review of the record in the case at Docket No. 11315-24 shows that the case is a duplicate of the case filed at Docket No. 9417-24. More specifically, such review shows that, in attempting to electronically file an amended petition as directed in the case at Docket No. 9417-24, petitioner instead filed the document in error as a petition to commence a new case at Docket No. 11315-24. Accordingly, we will close the case at Docket No. 11315-24 and take such further related action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 11315-24 is closed on the ground of duplication with the case at Docket No. 9417-24. All future filings relating to the notice of deficiency issued to petitioner for the taxable year 2021 shall be directed to the case at Docket No. 9417-24. If petitioner wishes to register for electronic filing access in the case at Docket No. 9417-24, petitioner shall send an email to dawson.support@ustaxcourt.gov, requesting such access. It is further
ORDERED that the Clerk of the Court shall copy pages 5 through 8 of the Petition filed in the case at Docket No. 11315-24 on July 10, 2024, and shall file them, as of the foregoing date, at Docket No. 9417-24 as petitioner's First Amended Petition. It is further
ORDERED that respondent shall have 60 days from the service date of this Order within which to file an answer, or 45 days from that date within which to move with respect to petitioner's First Amended Petition at Docket No. 9417-24.