Opinion
9994-22
01-26-2023
LUIS PATINO & BLANCA PATINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 9994-22 and that at Docket No. 7633-22, 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 April 28, 2022, petitioners attempted to file an Amended Petition at Docket No. 7633-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 9994-22. The Court has since uploaded the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 7633-22 and 9994-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 9994-22 is closed on the ground of duplication.