Opinion
34828-21L
02-25-2022
George B. Frye 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 February 14, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 34828-21L and that at Docket No. 34821-21L, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, incorporating substantially identical petitions including insofar as both challenge a notice of determination issued to petitioner with respect to taxable year 2016. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 34821-21L and 34828-21L, it appearing that the cases are duplicative, and Docket No. 34821-21L being further advanced in efforts to clarify the record, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 34828-21L is closed on the ground of duplication. The filing fee paid at Docket No. 34828-21L will be applied by separate Order to Docket No. 34821-21L.