Opinion
11616-23
10-26-2023
SANTO DELGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On August 25, 2023, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 11616-23, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 26334-22, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2021. However, insofar that a stipulated decision was entered in Docket No. 26334-22 on September 14, 2023, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 23664-22 and 11616-23, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed August 25, 2023, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 11616-23 is dismissed on the ground of duplication.