Opinion
1196-22S
02-10-2022
Brandy Michelle Martin Petitioner 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. 1196-22S and that at Docket No. 35487-21, 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 February 7, 2022, petitioner attempted to reflect her payment of the filing fee at Docket No. 35487-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 1196-22S. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 35487-21 and 1196-22S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 1196-22S is closed on the ground of duplication.