Opinion
34849-21
02-04-2022
David Toney 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. 34849-21 and that at Docket No. 21091-21, 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 November 12, 2021, petitioner attempted to file electronically various documents at Docket No. 21091-21. However, the documents were improperly filed as a petition to commence a new case at this Docket No. 34849-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 21091-21 and 34849-21, it is
ORDERED that, on the Court's own motion, the case at Docket No. 34849-21 is closed on the ground of duplication. Petitioner need not file an amended petition and pay the filing fee in Docket No. 34849-21, as directed in the Court's January 12, 2022, Order.
If petitioner wishes to file something in Docket No. 21091-21, he needs to do so directly in that case, not in a separate proceeding.