Opinion
19850-21
11-09-2021
Joyce Ekeh 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 November 8, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 19850-21 and that at Docket No. 15221-21, 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 petitioner with respect to taxable year 2017. An additional case for the same year also exists at Docket No. 19614-21. However, although respondent filed the motion to close at Docket No. 19850-21 and represents that petitioner has no objection to the granting of the motion, it is the case at Docket No. 19850-21 that offers the more complete record of petitioner's position.
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 respondent's just-referenced motion at Docket No. 19850-21 is denied. The Court by separate Order will close Docket No. 15221-21 on its own motion. It is further
ORDREED that, on or before January 7, 2022, respondent shall file an Answer to Amended Petition at this Docket No. l9850-21.