Opinion
1239-24. 3181-24
02-28-2024
ALEXANDRA JIMENEZ DELGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ALEXANDRA JIMENEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Review of the record in the case at Docket No. 3181-24 shows that the case is a duplicate of petitioner's case filed at Docket No. 1239-24. More specifically, such review shows that, in attempting to electronically file an amended petition as directed in the case at Docket No. 1239-24, petitioner instead filed the document in error as a petition to commence a new case at Docket No. 3181-24.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 3181-24 is closed on the ground of duplication with the case at Docket No. 1239-24. 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. 1239-24. If petitioner wishes to register for electronic filing access in the case at Docket No. 1239-24, she shall send an email to dawson.support@ustaxcourt.gov, requesting such access. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed in the case at Docket No. 3181-24 on February 26, 2024, and shall file it, as of the foregoing date, at Docket No. 1239-24 as petitioner's First Amended Petition. It is further
ORDERED that the caption of the case at Docket No. 1239-24 is amended to read: "Alexandra Jimenez, Petitioner v. Commissioner of Internal Revenue, Respondent."