Opinion
13140-22S
08-22-2022
ERIC C. ELKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed August 2, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 13140-22S and that at Docket No. 12477-22, 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 2019. More specifically, on June 11, 2022, petitioner apparently attempted to file electronically an amended petition at Docket No. 12477-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 13140-22S. The Court has since uploaded the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12477-22 and 13140-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 13140-22S is closed on the ground of duplication. 1