Opinion
31423-21
01-20-2022
Matthew R. DeGruyter & Cierra B. DeGruyter Petitioners 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 January 10, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 31423-21 and that at Docket No. 8358-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2018. More specifically, petitioners attempted to file a First Amended Petition at Docket No. 8358-21. However, the document was filed as a petition to commence a new case at this Docket No. 31423-21. The Court has since placed the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 8358-21 and 31423-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 31423-21 is closed on the ground of duplication.