Opinion
11211-22
07-08-2022
PARVIZ LAVI, 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. 11211-22 and that at Docket No. 37935-21, 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 18, 2022, petitioner apparently attempted to file a document electronically at Docket No. 37935-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 11211-22 .
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 11211-22 and 37935-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 11211-22 is closed on the ground of duplication. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed July 7, 2022, is denied as moot.