Opinion
12560-22S
06-21-2022
JUNE NEWSOME, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication (albeit mistitled as a Motion To Dismiss on the Grounds of Duplication), filed June 14, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 12560-22S and that at Docket No. 11894-22, 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 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 11894-22S and 12560-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's June 14, 2022, motion shall be recharacterized as a Motion To Close on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 12560-22 is closed on the ground of duplication. By separate Order the filing fee paid at Docket No. 12560-22S will be applied to Docket No. 11894-22S.