Opinion
17661-21
11-10-2021
Julio C. Rojo Alvarez, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On November 9, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition in docket No. 17661-21 was filed in error and is duplicative of the petition in the previously filed case at docket No. 16792-21. In his motion to dismiss respondent states that petitioner does not object to the granting of the motion.
Upon review of the records in the above-captioned case at docket No. 17661-21 and that at docket No. 16792-21, 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 August 8, 2021, petitioner attempted to file electronically a document at docket No. 16792-21. However, the document was improperly filed as a petition to commence a new case at this docket No. 17661-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16792-21 and 17661-21, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed at docket No. 17661-21 on November 9, 2021, is denied. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 17661-21 is closed on the ground of duplication.