Opinion
22991-21
10-04-2021
Brent Rogers Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the records in the above-docketed matter at Docket No. 22991-21 and that in the case at Docket No. 15434-21, 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 September 16, 2021, petitioner attempted to file electronically an amended petition at Docket No. 15434-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 22991-21.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 15434-21 and 22991-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 22991-21 is closed on the ground of duplication. A separate Order extending the time to file an amended petition, will be issued at Docket No. 15434-21.
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