Opinion
2686-22S 2688-22S
02-25-2022
James Willis, 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. 2686-22S and that at Docket No. 2688-22S, 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 23, 2022, petitioner attempted to (1) file a First Amendment to Petition at Docket No. 2688-22S, and (2) pay the filing fee in that case. However, the document was improperly filed as a petition to commence a new case at this Docket No. 2688-22S. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 2686-22S and 2688-22S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 2688-22S is closed on the ground of duplication. It is further
ORDERED that the Clerk of the Court shall make a copy of the petition filed at Docket No. 2688-22S on February 23, 2022, and file that document as a First Amendment to Petition as of that date at Docket No. 2686-22S. It is further
ORDERED that the filing fee at Docket No. 2686-22S is waived.