Opinion
23700-21S
09-23-2021
James Evans, Jr 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. 23700-21S and that at Docket No. 17384-21, 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 September 22, 2021, petitioner filed electronically as a new petition at this Docket No. 23700-21S a document that should have been filed as an Amended Petition at Docket No. 17384-21.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 17384-21 and 23700-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 23700-21S is closed on the ground of duplication. A separate Order extending time will be issued at Docket No. 17384-21.
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