Opinion
5415-22
10-13-2022
OM P. GARG & NIRMAL GARG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 30, 2022, respondent filed a Motion to Close on Ground of Duplication. In that motion, respondent asserts that this case should be closed because so much of this case relating to tax year 2017 is duplicative of petitioner Om P. Garg's case at Docket No. 17018-21 and so much of this case relating to tax year 2018 is duplicative of petitioner Om P. Garg's case at Docket No. 37263-21. Upon review of the records in the just-described cases, respondent's motion appears well-supported.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted as this case is duplicative of the cases at Docket Nos. 17018-21 and 37263-21. Petitioner Nirmal Garg is advised that, if she wishes to be added as a petitioner in the cases at Docket Nos. 17018-21 and 37263-21, she should submit a proper ratification of petition in those cases.