Opinion
26513-22
05-17-2023
EMPRESS ANASHAVON CARDIN, 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. 26513-22 and that at Docket No. 22826-22, 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 December 25, 2022, petitioner apparently attempted to file electronically an Amended Petition at Docket No. 22826-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 26513-22. 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. 22826-22 and 26513-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 26513-22 is closed on the ground of duplication. It is further
ORDERED that the Motion To Dismiss for Lack of Jurisdiction, filed February 3, 2023, by respondent at this Docket No. 26513-22 is denied.