Opinion
21203-22
10-05-2022
CHRISTIAN WALLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 21203-22 and that at Docket No. 21202-22, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, with identical documents filed as a petition in two separate proceedings. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 21202-22 and 21203-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 21203-22 is closed on the ground of duplication.