Opinion
25560-21S
12-03-2021
Aaron C. Abraham 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 November 19, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 25560-21S and that at Docket No. 19228-21, 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 petitioner with respect to taxable year 2019. However, Docket No. 19228-21 is an imperfect proceeding, insofar as the petition was not signed by petitioner, whereas Docket No. 25560-21S, where respondent filed the motion, is a properly signed and timely case.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 19228-21 and 25560-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion at Docket No. 25560-21S is denied. The Court on its own motion will issue an Order closing Docket No. 19228-21 on the ground of duplication. It is further
ORDERED that respondent shall file an answer to the petition at Docket No. 25560-21S on or before January 14, 2021. Alternatively, the parties may submit a proposed stipulated decision resolving the proceeding.