Opinion
4756-23S
04-05-2023
LATONIA WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 4756-23S and that at Docket No. 4743-22, 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 April 3, 2023, petitioner attempted to file electronically an objection at Docket No. 4743-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 4756-23S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 4743-22 and 4756-23S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 4756-2S is closed on the ground of duplication. A separate Order extending time will be issued at Docket No. 4743-22.
Petitioner is reminded that if petitioner wishes to file materials electronically in Docket No. 4743-22, petitioner must first to register for eAccess by emailing dawson.support@ustaxcourt.gov. Taxpayers must not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov. Alternatively, materials may be sent in paper form, noting the Docket No.