Opinion
22508-21S
11-09-2021
Brenda H. Holt Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On November 5, 2021, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 22508-21S, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 16951-21S, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2018. However, insofar that a stipulated decision was entered in Docket No. 16951-21S on September 24, 2021, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16951-21S and 22408-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed November 5, 2021, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 22508-21S is dismissed on the ground of duplication.