Opinion
25670-21L
12-14-2021
Cardiovascular Center LLC 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 December 3, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 25670-21L and that at Docket No. 24412-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of determination issued to petitioner with respect to employment tax for periods in 2010 through 2015. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 24412-21 and 25670-21L, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 25670-21L is closed on the ground of duplication.