Opinion
29906-21
11-12-2021
Jon W. Lake & Nava Elgar-Lake Petitioners 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. 29906-21 and that at Docket No. 6026-20, 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 November 8, 2021, petitioners attempted to file electronically an amended petition at Docket No. 6026-20. However, the document was improperly filed as a petition to commence a new case at this Docket No. 29906-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 6026-20 and 29906-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 29906-21 is closed on the ground of duplication.