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Unisko v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2022
No. 1850-22 (U.S.T.C. Feb. 28, 2022)

Opinion

1850-22

02-28-2022

Aaron R. Unisko Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

Upon review of the records in the above-captioned case at Docket No. 1850-22 and that at Docket No. 36379-21, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. More specifically, on February 12, 2022, petitioner may have intended to file electrically an Amended Petition at Docket No. 36379-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 1850-22. In addition, the petition form is largely blank and offers no additional information as to petitioner's position.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 36379-21 and 1850-22, it is

ORDERED that, on the Court's own motion, the case at Docket No. 1850-22 is closed on the ground of duplication. A separate Order will apply the filing fee paid at Docket No. 1850-22 to the case at Docket No. 36379-21. If petitioner wishes to file an Amended Petition at Docket No. 36379-21, he should do so directly in that case. The Amended Petition should be sent in paper form, with an original signature.


Summaries of

Unisko v. Comm'r of Internal Revenue

United States Tax Court
Feb 28, 2022
No. 1850-22 (U.S.T.C. Feb. 28, 2022)
Case details for

Unisko v. Comm'r of Internal Revenue

Case Details

Full title:Aaron R. Unisko Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Feb 28, 2022

Citations

No. 1850-22 (U.S.T.C. Feb. 28, 2022)