Opinion
36373-21
03-10-2022
Susan M. Coverdale & Philip J. Coverdale Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed March 10, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 36373-21 and that at Docket No. 35162-21, 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 petitioners with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 35162-21 and 36373-21, it appearing that the cases are duplicative, neither being timely and petitioners having indicated no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 36373-21 is closed on the ground of duplication. The Court would expect respondent to file an appropriate jurisdictional motion at Docket No. 35162-21.