Opinion
12538-21S
10-28-2021
Samridhi Gupta 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 October 25, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 12538-21S and that at Docket No. 12537-21S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12537-21S and 12538-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 12538-21S is closed on the ground of duplication.