Opinion
28546-21S
11-03-2021
Ludivina Aliado Magada & Cezar T. Magada, Jr. III 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. 18581-21 and that at Docket No. 28546-21S, 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 October 27, 2021, petitioners attempted to file electronically an amended petition at Docket No. 18581-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 28546-21S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 18581-21 and 28546-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 28546-21S is closed on the ground of duplication. A separate Order extending time to file an amended petition will be issued at Docket No. 18581-21.