Opinion
14020-21
09-13-2021
David D. Armistead, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 14020-21 and those at Docket Nos. 2552-21 and 6377-21, it has come to the attention of the Court that the latest case represents a situation analogous to a duplication of proceedings. More specifically, on July 9, 2021, petitioner filed electronically as a petition to commence a new case at this Docket No. 14020-21 materials consisting of copies of documents already filed in Docket Nos. 2552-21 and 6377-21.
Accordingly, upon due consideration of the foregoing and the records in these cases, it is
ORDERED that, on the Court's own motion, the case at Docket No. 14020-21 is closed on the ground of duplication. If petitioner wishes to file materials in either Docket No. 2552-21 or Docket No. 6377-21, he should submit those directly at those Dockets, not as a new petition.
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