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Willingham v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 3223-24 (U.S.T.C. May. 1, 2024)

Opinion

3223-24 6761-24

05-01-2024

CALANDRA WILLINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE.

Review of the record in the case at Docket No. 6761-24 shows that the case is a duplicate of petitioner's case filed at Docket No. 3223-24. More specifically, such review shows that, in attempting to electronically file an Amended Petition at Docket No. 3223-24, petitioner instead filed the document as a petition to commence a new case at Docket No. 6761-24.

In consideration of the foregoing, it is

ORDERED that, on the Court's own motion, the case at Docket No. 6761-24 is hereby closed on the ground of duplication with the case at Docket No. 3223-24. 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. 3223-24. It is further

ORDERED that the Clerk of the Court shall copy the Petition filed on April 30, 2024, at Docket Entry No. 1 in the case at Docket No. 6761-24, and shall file it, as of the aforementioned date, at Docket No. 3223-24 as petitioner's Amended Petition.


Summaries of

Willingham v. Comm'r of Internal Revenue

United States Tax Court
May 1, 2024
No. 3223-24 (U.S.T.C. May. 1, 2024)
Case details for

Willingham v. Comm'r of Internal Revenue

Case Details

Full title:CALANDRA WILLINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 1, 2024

Citations

No. 3223-24 (U.S.T.C. May. 1, 2024)