Opinion
855-22S
04-01-2022
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the records in this case and in petitioner's case at Docket No. 12702-20S, inasmuch as both petitions indicate petitioner seeks review of a notice of determination concerning a request for relief from joint and several liability for petitioner's 2016 tax year, these cases appear to be duplicative. In view of the foregoing, it is
ORDERED that this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 12702-20S.