Opinion
4187-24
04-01-2024
MOSHE T. KOPS, 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. 4187-24 and that at Docket No. 2050-24, 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 March 14, 2024, petitioner attempted to file electronically an amended petition at Docket No. 2050-24. However, the document was improperly filed as a petition to commence a new case at this Docket No. 4187-24. 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. 2050-24 and 4187-24, it is
ORDERED that, on the Court's own motion, the case at Docket No. 4187-24 is closed on the ground of duplication.