Opinion
9893-22S
05-18-2022
LISA DINH & TOAN Q. NGUYEN, Petitioners 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. 9893-22S and that at Docket No. 9282-22, 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 May 3, 2022, petitioners attempted to file electrically an amended petition at Docket No. 9282-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 9893-22S. 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. 9282-22 and 9893-22S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 9893-22S is closed on the ground of duplication.