Opinion
24430-21
04-04-2022
WILIAM R. DRISCOLL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Upon receipt of a document from petitioner characterized as a "Motion To Dismiss", filed December 23, 2021, and review of the records in the above-captioned case at Docket No. 24430-21 and that at Docket No. 21349-21S, 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 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 21349-21S and 24430-21, it appearing that the cases are duplicative, it is
ORDERED that petitioner's document filed December 23, 2021, shall be recharacterized as a Motion To Close on Ground of Duplication. It is further
ORDERED that petitioner's just-referenced Motion To Close on Ground of Duplication is granted, and the case at Docket No. 24430-21 is closed on the ground of duplication.