Opinion
33120-21S
04-26-2022
BERNIE E. JAQUEZ, 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. 33120-21S and that at Docket No. 32348-21S, 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, a document that should have been filed as an Amended Petition at Docket No. 32348-21S was filed as a petition commence a new case at this Docket No. 33120-21S. The Court has since uploaded the document in the initial proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 32348-21S and 33120-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 33120-21S is closed on the ground of duplication. It is further
ORDERED that the Motion To Dismiss for Lack of Jurisdiction, filed January 26, 2022, at Docket No. 33120-21S is denied as moot.