Opinion
25386-21S
11-01-2021
Marianella Serrano 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. 25386-21S and that in the case at Docket No. 21764-21, 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 October 5, 2021, petitioner attempted to file electronically an amended petition at Docket No. 21764-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 25386-21S. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 21764-21 and 25386-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 25386-21S is closed on the ground of duplication. A separate Order extending the time to file an amended petition, will be issued at Docket No. 21764-21.