Opinion
25968-21S
12-28-2021
Sheila Joan Shanahan Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication filed December 19, 2021, by petitioner and review of the records in the above-captioned case at Docket No. 25968-21S and that at Docket No. 28094-21, it came to the attention of the Court that the just-cited cases represented a situation analogous to a duplication of proceedings. More specifically, on October 9, 2021, petitioner attempted to file electrically an Amended Petition, adding S, at Docket No. 28094-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 25968-21S. The Court has since uploaded the document to the intended proceeding and added the small tax case designation.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 28094-21S and 25968-21S, it is
ORDERED that petitioner's just-referenced motion is granted, and the case at Docket No. 25968-21S is closed on the ground of duplication.