Opinion
16103-22
07-27-2022
CRAIG A. BERLAND & BONNIE J. BERLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon review of the records in the above-captioned case at Docket No. 16103-22 and that at Docket No. 15816-22, 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 petitioners with respect to taxable year 2016. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 15816-22 and 106103-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 16103-22 is closed on the ground of duplication.