Opinion
4065-23 6176-23S
04-28-2023
RAMANDEEP BHINDER AND DALJIT DOSANJH, ET AL. Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 27, 2023, the Court received an imperfect petition from petitioners. That document was filed as the petition to commence the case at Docket No. 4065-23, in which petitioners seek review of a notice of deficiency issued for their 2020 tax year. By Order issued March 24, 2023, the Court directed petitioners to file an amended petition.
On April 24, 2023, without having properly requested and been granted eAccess credentials for their case at Docket No. 4065-23, petitioners electronically filed an amended petition bearing Docket No. 4065-23. That action had the effect of opening a separate case at Docket No. 6176-23. The amended petition seeks review of the same notice of deficiency described above and additionally indicates petitioners' election to have their case conducted as a small tax case.
As the case at Docket No. 6176-23S is duplicative of the case at Docket No. 4065-23, the Court will transfer the amended petition to the case at Docket No. 4065-23 and close the case petitioners inadvertently commenced at Docket No. 6176-23S.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the petition filed April 24, 2023, at Docket No. 6176-23S and file it as of that same date as an amended petition in the case at Docket No. 4065-23. It is further
ORDERED that the case at Docket No. 6176-23S is closed on the grounds of duplication with respect to the case at Docket No. 4065-23. It is further
ORDERED that the caption of the case at Docket No. 4065-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process that case to trial or other disposition as a small Tax Court case. All future communications concerning petitioners' 2020 tax year shall be directed to the case at Docket No. 4065-23S.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov to register for eAccess.