Opinion
1168-22S
03-03-2022
Elizabeth Lee Alverson Scott & Glendon Bradford Scott 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. 1168-22S and that at Docket No. 37418-21, 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 February 7, 2022, petitioners attempted to file electronically a First Amended Petition at Docket No. 37418-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 1168-22. 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. 37418-21 and 1168-22S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 1168-22S is closed on the ground of duplication.