Opinion
8909-21S
08-19-2021
Lynette Elverlyn Cornelius Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge
On July 20, 2021, respondent filed a Motion to Close on Ground of Duplication on the ground this case is a duplicate of the case filed at Docket No. 3700-21, in that in both cases petitioner seeks review of a notice of deficiency, dated December 7, 2021, issued for petitioner's 2018 tax year. A decision was entered in the case at Docket No. 3700-21 on July 28, 2021. Upon review of the records of the two cases, it appears that respondent's motion is well-founded.
Upon due consideration, it is
ORDERED that respondent's motion is recharacterized as a Motion to Dismiss on Ground of Duplication. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Duplication is granted and this case is dismissed on the ground of duplication with Docket No. 3700-21.