Opinion
18518-21
09-29-2021
Marcus Rodriguez & Courtney Anderson-Rodriguez 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. 18518-21 and that at Docket No. 14734-21, 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 August 12, 2021, petitioners improperly filed as a petition to commence a new case at this Docket No. 18518-21 a copy of an Order that had previously been issued in Docket No. 14734-21 with respect to payment of the filing fee. The filing fee has since been properly applied to Docket No. 14734-21.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 14734-21 and 18518-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 18518-21 is closed on the ground of duplication.
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