Opinion
21394-21S
12-30-2021
Samantha Lauren Brooks 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. 21394-21S and that at Docket No. 2053-21, 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 2017. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 2053-21 and 21394-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 21394-21S is closed on the ground of duplication. It is further
ORDERED that the Motion To Dismiss for Lack of Jurisdiction, filed November 5, 2021, at Docket No. 21394-21S is denied as moot. The case at Docket No. 2053-21 will continue, and all future filings should be submitted in that case.