Opinion
26008-21
10-13-2021
Maria C. Ruiz & Guadalupe Ruiz, Deceased Petitioners 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. 26008-21 and that at Docket No. 14459-19, 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 October 11, 2021, petitioner Maria C. Ruiz filed electronically as a petition to start a new case at this Docket No. 26008-21 a document that it would appear was intended to be filed in her existing case at Docket No. 14459-19.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 14459-19 and 26008-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 26008-21 is closed on the ground of duplication. Petitioner should re-submit the document, if so desired, directly at Docket No. 14459-19 which may be done by mailing a paper copy if necessary.
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