Opinion
2803-22S
03-11-2022
John Mathiew Miller 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. 2803-22S and that at Docket No.34326 -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 February 23, 2022, petitioner attempted to file electrically an amended petition at Docket No. 34326-21S. However, the document was improperly filed as a petition to commence a new case at this Docket No. 2803-22S. Petitioner has since properly filed an amended petition at Docket No. 34326-21S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 34326-21S and 2803-22S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 2803-22S is closed on the ground of duplication. 1