Opinion
19228-21
12-06-2021
Aaron Abraham Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
Upon review of the records in the above-captioned case at Docket No. 19228-21 and that at Docket No. 25560-21S, 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, 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, on the Court's own motion, the case at Docket No. 19228-21 is closed on the ground of duplication.