Opinion
27004-21
03-09-2022
Janet Lee Sturgeon Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 3, 2021, respondent filed a Motion to Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of the case at Docket No. 14583-21. Respondent states therein that petitioner's views on the Motion are unknown.
A review of the records in Docket Nos. 14583-21 and 27004-21 confirms that, as respondent asserts, the cases are duplicative: Both cases seek redetermination of the deficiency determined, by Notice of Deficiency dated February 1, 2021, in petitioner's Federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed December 3, 2021, is granted, and this case is closed on the ground of duplication with Docket No. 14583-21. All future filings with respect to the Notice of Deficiency issued to petitioner for the 2018 taxable year shall be directed to the case at Docket No. 14583-21.