Opinion
7634-23
05-23-2023
SHEENA HUGHES, 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. 7634-23 and that at Docket No. 5580-23, 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 May 15, 2023, petitioner attempted to file electronically an amended petition at Docket No. 5580-23. However, the document was improperly filed as a petition to commence a new case at this Docket No. 7634-23. 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. 5580-23 and 7634-23, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7634-23 is closed on the ground of duplication.