Opinion
183-24
02-23-2024
ANTHONY CARMICHAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the Motion To Dismiss for Lack of Jurisdiction, filed February 21, 2024, by respondent, and review of the records in the above-captioned case at Docket No. 183-24 and that at Docket No. 16044-23, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. More specifically, on January 3, 2024, petitioner attempted to file electronically a First Amended Petition at Docket No. 16044-23. However, the document was improperly filed as a petition to commence a new case at this Docket No. 183-24. The Court has since uploaded the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16044-23 and 183-24, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 183-24 is closed on the ground of duplication.