Opinion
19193-23
01-22-2024
MARCI HONESTO & GABRIEL HONESTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 19193-23 and that at Docket No. 16999-23, 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 5, 2023, petitioners attempted to file electronically an Amended Petition at Docket No. 16999-23. However, the document was improperly filed as a petition to commence a new case at this Docket No. 19193-23. The Court has since uploaded the document in the intended proceeding, and the motion represents that petitioners have no objection to the granting thereof.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16999-23 and 19193-23, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 19193-23 is closed on the ground of duplication.