Opinion
32801-21
01-19-2022
Louis D. LaPolla Petitioner 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. 32801-21 and that at Docket No. 31820-21, 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. 31820-21 and 32801-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 32801-21 is closed on the ground of duplication.