Opinion
33138-21S
12-13-2021
David A. Wayrynen 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. 33138-21S and that at Docket No. 10468-20S, 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 December 8, 2021, petitioner attempted to file electronically what would appear to be in the nature of an Amendment to Petition at Docket No. 10468-20S. However, the document was improperly filed as a petition to commence a new case at this Docket No. 33138-21S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 10468-20S and 33138-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 33138-21S is closed on the ground of duplication. If petitioner wishes to file something in Docket No. 10468-20S, he needs to do so directly in that case, not in a separate proceeding. To do so electronically, petitioner must first register for eAccess in Docket No. 10468-20S by emailing dawson.support@ustaxcourt.gov.