Opinion
27940-21
10-26-2021
Robert E. Clark, IV & Tracy L. Clark Petitioners 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. 27940-21 and that at Docket No. 27941-21L, 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 taxable years 2012 and 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 27940-21 and 27941-21L, it appearing that the cases are duplicative, and the latter being more complete, it is
ORDERED that, on the Court's own motion, the case at Docket No. 27940-21 is closed on the ground of duplication.