Opinion
28792-21
04-26-2022
AMY E. GRAMMAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On December 30, 2021, petitioner filed a Letter Dated December 21, 2021. Further review, however, shows that petitioner's Letter Dated December 21, 2021, is in the nature of a Motion to Close on Ground of Duplication. Review of the relevant records in Dkt. No. 28440-21 and Dkt. No. 28792-21 confirms that both cases seek to challenge a notices of deficiency issued to petitioner for tax years 2017 and 2018.
Upon due consideration of the records at Docket Nos. 28440-21 and 28792-21, it appearing that the cases are duplicative, it is
ORDERED that petitioner's Letter Dated December 21, 2021, filed December 30, 2021, is recharacterized as petitioner's Motion to Close on Ground of Duplication. It is further
ORDERED that petitioner's Motion to Close on Ground of Duplication is granted in that the case at Docket No. 28792-21 is closed on the ground of duplication with Docket No. 28440-21.
Petitioner is reminded that any future filings related to her 2017 and 2018 tax years should be filed in Docket No. 28440-21.