Opinion
2033-22
04-05-2022
BOB ZITON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed April 1, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 2033-22 and that at Docket No. 2153-22S, 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 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 2033-22 and 2153-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 2033-22 is closed on the ground of duplication. It is further
ORDERED that the pending Motion To Proceed Remotely in Docket No. 2033-22 is denied as moot. Petitioner may refile such a motion directly at the remaining case at Docket No. 2153-22S if he wishes to do so.