Opinion
26703-21
03-04-2022
John S. Holland & Virginia A. Holland Petitioners 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. 26703-21 and that at Docket No. 26988-21S and that at Docket No. 26703-21, 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. However, Docket No. 26703-21 is an imperfect proceeding, with jurisdictional shortcomings, whereas Docket No. 26988-21S is a properly ratified and timely case.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 26703-21 and 26988-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 26703-21 is closed on the ground of duplication.