Opinion
32756-21S
12-13-2021
Murali Krishna Kodali & Lavanya Kodali Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon review of the records in the above-captioned case at Docket No. 32756-21S and that at Docket No. 32755-21S, it has come to the attention of the Court that the just-cited cases represent a situation analogous to a duplication of proceedings. A review of the records in the two cases at docket Nos. 32755-21S and 32756-21S reveals that both cases are duplicative in that they appear to involve the same notice of deficiency dated September 7, 2021, issued to petitioners for tax year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 32755-21S and 32756-21S, it is
ORDERED that, on the Court's own motion, the case at Docket No. 32756-21S is closed on the ground of duplication.