Opinion
28893-21
11-05-2021
Oswaldo Silva Petitioner 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. 28893-21 and that at Docket No. 22231-21, 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 30, 2021, petitioner attempted to file electrically an Amended Petition at Docket No. 22231-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 28893-21. The Court has since uploaded the document to the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 22231-21 and 28893-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 28893-21 is closed on the ground of duplication.