Duell v. Commissioner of Internal Revenue
| KELLY ELIZABETH DUELL |
| COMMISSIONER OF INTERNAL REVENUE |
| 25-7900 |
| December 17, 2025 |
| U.S. Court of Appeals, Ninth Circuit |
| Other |
Docket Report
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Filing 12
ORDER FILED. (Michelle T. FRIEDLAND, Ryan D. NELSON, Bridget S. BADE) After considering the responses to the courts March 26, 2026 order, we deny the motion to proceed in forma pauperis (Docket Entry No. 8) and dismiss this appeal as frivolous. See 28 U.S.C. 1915(a), (e)(2). No further filings will be entertained in this closed case. DISMISSED. [Entered: 06/02/2026 11:14 AM]
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| Filing 11 REPLY to Response to Court Order (DE 10) filed by Appellee Commissioner of Internal Revenue. [Entered: 04/17/2026 12:12 PM] |
| Filing 10 RESPONSE to Order - Order to Show Cause (OSC) (DE 9) filed by Appellant Kelly Elizabeth Duell. [Entered: 04/10/2026 01:55 PM] |
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Filing 9
ORDER FILED. It appears that this appeal may be frivolous. If the appeal is frivolous, the court will deny permission to proceed in forma pauperis and dismiss the appeal. See 28 U.S.C. 1915(e)(2). Within 35 days, appellant must: (1) file a statement explaining why the appeal is not frivolous, OR (2) file a motion to voluntarily dismiss the appeal, see Fed. R. App. P. 42(b). If appellant files a statement explaining why the appeal is not frivolous, or any other response other than a motion to dismiss, the court will determine whether the appeal is frivolous. If it is frivolous, the appeal will be dismissed. If it is not frivolous, the appeal will proceed. If appellant files a statement that the appeal should go forward, appellee may file a response within 10 days after service of appellants statement. Briefing is stayed. If appellant does not respond to this order, the court may dismiss this appeal without further notice. The clerk will serve on appellant: (1) a form motion to voluntarily dismiss the appeal, and (2) a form statement that the appeal should go forward. [Entered: 03/26/2026 01:30 PM]
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| Filing 8 MOTION to Proceed In Forma Pauperis filed by Appellant Kelly Elizabeth Duell. [Entered: 03/17/2026 02:19 PM] |
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Filing 7
ORDER FILED. The fees for this appeal are overdue. Within 21 days, appellant must pay $600 to the tax court and file proof of payment in this court or file a motion to proceed in forma pauperis in this court. If appellant does not do so, the court will dismiss this appeal. See 9th Cir. R. 42-1. The opening brief is overdue. The court extends the due date for the opening brief. The opening brief is due March 24, 2026. The answering brief is due April 23, 2026. The optional reply brief is due 21 days after the answering brief is served. The filing of a motion to proceed in forma pauperis will stay the briefing schedule. See 9th Cir. R. 27-11. The clerk will serve Form 4 on appellant. [Entered: 02/25/2026 02:09 PM]
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| Filing 6 TAX COURT RECORD filed by U.S. Tax Court. [Entered: 01/08/2026 09:27 AM] |
| Filing 5 Attorney Kathleen Eileen Lyon as Counsel for Appellee substituted for Attorney Michael J. Haungs. [Entered: 01/07/2026 10:48 AM] |
| Filing 4 NOTICE OF APPEARANCE by Kathleen Eileen Lyon for Appellee Commissioner of Internal Revenue replacing Michael J. Haungs. [Entered: 01/07/2026 10:44 AM] |
| Filing 3 Tax Court Docket, Notice of Appeal, and Relevant Documents Transmitted from Tax Court to Court of Appeals [Entered: 12/17/2025 08:49 AM] |
| Filing 2 SCHEDULE NOTICE. Appeal Opening Brief (No Transcript Due) (Appellant) 1/26/2026, Appeal Answering Brief (No Transcript Due) (Appellee) 2/25/2026. For appeal no. 25-7900, 13155-25. All briefs shall be served and filed pursuant to FRAP 31 and 9th Cir. R. 31-2.1. Failure of the petitioner(s)/appellant(s) to comply with this briefing schedule will result in automatic dismissal of the appeal. See 9th Cir. R. 42-1. [Entered: 12/17/2025 08:48 AM] |
| Filing 1 CASE OPENED. Petition for Review has been received in the Clerk's office of the United States Court of Appeals for the Ninth Circuit on 12/17/2025. The U.S. Court of Appeals docket number 25-7900 has been assigned to this case. All communications with the court must indicate this Court of Appeals docket number. Please carefully review the docket to ensure the name(s) and contact information are correct. It is your responsibility to alert the court if your contact information changes. Resources Available For more information about case processing and to assist you in preparing your brief, please review the Case Opening Information (for #attorneys and #pro se litigants) and review the #Appellate Practice Guide. Attorneys should consider contacting the court's #Appellate Mentoring Program for help with the brief and argument. [Entered: 12/17/2025 08:44 AM] |
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| Petitioner: KELLY ELIZABETH DUELL | |
| Represented By: | Kelly Elizabeth Duell |
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| Respondent: COMMISSIONER OF INTERNAL REVENUE | |
| Represented By: | Mr. Michael J. Haungs |
| Represented By: | Ms. Kathleen Eileen Lyon |
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