Opinion
1110-22
02-24-2022
DeChristen M. Walton 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. 1110-22 and that at Docket No. 32701-21, 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 February 7, 2022, petitioner attempted to file electronically an Amended Petition at Docket No. 32701-21. However, the document was improperly filed as a petition to commence a new case at this Docket No. 1110-22. The Court has since uploaded the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 32701-21 and 1110-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 1110-22 is closed on the ground of duplication