Opinion
1626-22
02-16-2022
Nayips Cordero-Constantini 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. 1626-22 and that at Docket No. 17860-21, 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 10, 2022, petitioner attempted to file an Amended Petition at Docket No. 17860-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 1626-22. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 17860-21 and 1626-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 1626-22 is closed on the ground of duplication. If petitioner wishes to file something in Docket No. 17860-21, he needs to do so directly in that case, not in a separate proceeding. To do so electronically, petitioner must first register for eAccess in Docket No. 17860-21 by emailing dawson.support@ustaxcourt.gov.