Opinion
33050-21
02-16-2022
Eric T. Cho & Maria Park Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On January 26, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 33050-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 32552-21, both of which are premised on a notice of deficiency issued to petitioners with respect to taxable year 2018. However, insofar that a stipulated decision was entered in Docket No. 32552-21 on January 20, 2022, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 32552-21 and 33050-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed January 26, 2022, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 33050-21 is dismissed on the ground of duplication.