Opinion
24696-22L
04-26-2023
STEFANY CONSTRUCTION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed January 9, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 24696-22L and that at Docket No. 23161-22L, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of determination issued to petitioner with respect to taxable periods ending June 2017, September 2017, December 2017, and March 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 23161-22L and 24696-22L, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 24696-22L is closed on the ground of duplication.