Opinion
24106-21S
10-08-2021
Grant W. Joy Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon review of the records in the above-docketed matter at Docket No. 19766-21 and that in the case at Docket No. 24106-21S, 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 24, 2021, petitioner attempted to file electronically an amended petition at Docket No. 19766-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 24106-21S. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 19766-21 and 24106-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 24106-21S is closed on the ground of duplication. A separate Order extending the time to file an amended petition, will be issued at Docket No. 19766-21.
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