Opinion
23594-21S
12-23-2021
Tushar Mital Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge
On November 10, 2021, respondent filed a Motion To Close on Ground of Duplication, requesting that this case be closed on the ground that it is duplicative of the case at Docket No. 16268-21S. Respondent states therein that petitioner's views on the motion are unknown.
A review of the records in Docket Nos. 16268-21S and 23594-21S confirms that, as respondent asserts, the cases are duplicative: Both cases seek redetermination of the deficiency determined in a notice of deficiency dated May 13, 2021, issued with respect to petitioner's Federal income tax for the 2017 taxable year. Thus, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the motion forthwith.
However, the Court notes that a stipulated decision was entered in the case at Docket No. 16268-21S on December 8, 2021. Accordingly, before granting the motion, we will appropriately recharacterize it as set forth below.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced motion is recharacterized as respondent's Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion to dismiss is granted, and this case is dismissed on the ground of duplication with Docket No. 16268-21S.