Opinion
15086-21 29926-21
01-06-2022
Fabiane Araujo, Petitioners 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. 15086-21 and that at Docket No. 29926-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 15086-21 and 29926-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 29926-21 is closed on the ground of duplication. It is further
ORDERED that the filing fee at Docket No. 15086-21 is waived. It is further
ORDERED that the time within which petitioner shall file an amended petition at Docket No. 15086-21, is extended to February 2, 2022.