Opinion
31794-21
04-04-2022
SHAYNE ROBERT BARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 14, 2022, respondent filed a Motion to Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of the case at Docket No. 24321-21. Respondent states therein that petitioner's views on the Motion are unknown.
A review of the records in this case and the case at Docket No. 24321-21 confirms that, as respondent asserts, the cases are duplicative: Both cases seek review of a Notice of Deficiency dated June 28, 2021, and issued with respect to petitioner's Federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is closed on the ground of duplication with Docket No. 24321-21.
Petitioner is reminded that any future filings concerning his Federal income tax for the 2018 taxable year should be filed at Docket No. 24321-21.