Opinion
12433-23
08-18-2023
DONNY W. WATKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 12433-23 and that at Docket No. 8941-23S, 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 7, 2023, petitioner attempted to file electronically an Amended Petition at Docket No. 8941-23S. However, the document was improperly filed as a petition to commence a new case at this Docket No. 12433-23. 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. 8941-23S and 12433-23, it is
ORDERED that, on the Court's own motion, the case at Docket No. 12433-23 is closed on the ground of duplication.