Opinion
7210-22
04-11-2022
MICHELLE UNDERWOOD, 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. 7210-22 and that at Docket No. 4578-22, 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 April 5, 2022, petitioner attempted to file electronically a Motion To Proceed Remotely at Docket No. 4578-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 7210-22.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 4578-22 and 7210-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7210-22 is closed on the ground of duplication. If petitioner wishes to pursue filing a Motion To Proceed Remotely, she must do so directly at Docket No. 4587-22, either by sending the document in paper form or by first contacting dawson.support@ustaxcourt.gov to arrange for electronic access to the existing case.