Opinion
10011-23 7443-24S
08-05-2024
BOLONG WANG & ZHONGYUAN FA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Review of the record in the case at Docket No. 7443-24S shows that the case is a duplicate of petitioners' case filed at Docket No. 10011-23, insofar as both seek review of the same notice of deficiency issued to petitioners Bolong Wang and Zhongyuan Fa on or about March 20, 2023, for the taxable year 2021.
More specifically, in the case at Docket No. 10011-23, the Court issued an Order on May 17, 2024, which was amended on July 30, 2024. That Order vacated an Order of Dismissal for Lack of Jurisdiction and directed petitioner Bolong Wang to file a ratification of petition in the case at Docket No. 10011-23. Review shows that, in attempting to file an amended petition and ratification in the case at Docket No. 10011-23, petitioners instead electronically filed those documents in error as a petition to commence a new case and ratification at Docket No. 7443-24S.
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7443-24S is closed on the ground of duplication with the case at Docket No. 10011-23. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed in the case at Docket No. 7443-24S on July 10, 2024, is denied as moot. It is further
ORDERED that petitioners' Motion to Proceed Remotely, filed in the case at Docket No. 7443-24S on May 14, 2024, is denied as moot. It is further
ORDERED that the Clerk of the Court shall copy the Petition electronically filed in the case at Docket No. 7443-24S on May 10, 2024, and shall file it as of the aforementioned date at Docket No. 10011-23 as petitioners' First Amended Petition. It is further
ORDERED that the Clerk of the Court shall copy the Attachment to Petition, electronically filed in the case at Docket No. 7443-24S on May 10, 2024, and shall file it as of the aforementioned date at Docket No. 10011-23 as petitioners' Attachment to First Amended Petition. It is further
ORDERED that the Clerk of the Court shall copy the Motion to Proceed Remotely, electronically filed in the case at Docket No. 7443-24S on May 14, 2024, and shall file it as of the aforementioned date at Docket No. 10011-23 as petitioners' Motion to Proceed Remotely. It is further
ORDERED that the Clerk of the Court shall copy the Ratification of Petition, electronically filed in the case at Docket No. 7443-24S on May 22, 2024, and shall file it as of the aforementioned date at Docket No. 10011-23 as petitioners' First Amended Ratification of Petition. It is further
ORDERED that the docket number of the case at Docket No. 10011-23 is amended by adding the letter "S" thereto, which shall now read "Docket No. 10011-23S", and the Clerk of the Court is hereafter directed to process this case to trial or other disposition as a "small tax case". It is further
ORDERED that, in the case at Docket No. 10011-23S, respondent shall move or answer with respect to the First Amended Petition within 60 days of the service date of this Order.
Petitioners are advised that no further filings may be made in the case at Docket No. 7443-24S . If petitioners wish to register for electronic filing access in the case at Docket No. 10011-23S, petitioners may send an email to dawson.support@ustaxcourt.gov, requesting such access.