Opinion
26896-21
10-22-2021
Leonardo M Banks & Maya R. Banks 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. 26896-21 and that at Docket No. 20570-21, 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 October 16, 2021, petitioners attempted to file electronically at Docket No. 20570-21 an amended petition. However, that document was improperly filed as a petition to commence a new case at this Docket No. 26896-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20570-21 and 26896-21 it is
ORDERED that, on the Court's own motion, the case at Docket No. 26896-21 is closed on the ground of duplication. If petitioners wish to file a pleading or other paper in Docket No. 20570-21, they should submit it directly in that case, not as a new case.