Opinion
25631-21S
10-12-2021
Maria Hernandez 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. 25631-21 and that at Docket No. 18922-21, 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 6, 2021, petitioner attempted to file electronically at Docket No. 25631-21 a copy of the docket record at Docket No. 18922-21. However, that document was improperly filed as a petition to commence a new case at this Docket No. 25631-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 18922-21 and 25631-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 25631-21 is closed on the ground of duplication. If petitioner wishes to file a pleading or other paper in Docket No. 18922-21, she should submit it directly in that case, not as a new case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
1