Opinion
19614-21
11-09-2021
Joyce Owaga Ekeh Petitioner 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. 19614-21 and those at Docket Nos. 15221-21 and 19850-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, all challenging a notice of deficiency issued to petitioner with respect to taxable year 2017. The record in most complete as to petitioner's position at Docket No. 19850-21. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 15221-21, 19614-21, and 19850-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 19614-21 is closed on the ground of duplication.