Opinion
3694-23 4843-23S 4846-23S
04-18-2023
JEFFREY THOMAS PURCELL & CYNTHIA KAY PURCELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CYNTHIA KAY PURCELL & JEFF PURCELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent CYNTHIA PURCELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2023, petitioners filed the Petition to commence the case at Docket No. 3694-23. Therein, petitioners seek review of a Notice of Deficiency dated February 13, 2023, and issued to them for the taxable year 2021. On February 22, 2023, the Court waived the filing fee for that case.
On April 4, 2023, petitioners electronically filed two documents as a Petition to commence the case at Docket No. 4843-23S. On the same date, petitioner Cynthia Purcell electronically filed a document as a Petition to commence the case at Docket No. 4846-23S.
Review of the documents electronically filed by petitioner(s) at Docket Nos. 4843-23S and 4846-23S shows that, rather than attempting to commence two new cases, petitioner(s) were attempting to file a motion to proceed remotely in their case at Docket No. 3694-23. Accordingly, we will close the cases at Docket Nos. 4843-23S and 4846-23S on the ground of duplication with the case at Docket No. 3694-23 and take such further action as set forth below.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, the cases at Docket Nos. 4843-23S and 4846-23S are closed on the ground of duplication with the case at Docket No. 3694-23. All future filings relating to the Notice of Deficiency issued to petitioners for the taxable year 2021 shall be filed in the case at Docket No. 3694-23. It is further
ORDERED that the Clerk of the Court shall copy page three of the Petition filed in the case at Docket No. 4843-23S and shall file it, as of the date this Order is served, as petitioners' Motion to Proceed Remotely in the case Docket No. 3694-23.
Petitioners are advised that their case at Docket No. 3694-23 remains open and that any future filings relating to the Notice of Deficiency issued to them for the taxable year 2021 must be filed in that case. No further filings should be made in the cases at Docket Nos. 4843-23S and 4846-23S. If petitioners wish to register for electronic filing access in the case at Docket No. 3694-23, they should send an email request for such access to dawson.support@ustaxcourt.gov.