Opinion
26261-22S
03-27-2023
ELIZABETH JEAN BOLLINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed February 6, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 26261-22S and that at Docket No. 24626-22S, 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 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 24626-22S and 26261-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 26261-22S is closed on the ground of duplication.