Opinion
3078-22
03-17-2022
Richard A. Murphy & Marjorie J. Menza Petitioners 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 March 15, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 3078-22 and that at Docket No. 37915-21, 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 petitioners with respect to taxable year 2019. However, Docket No. 37915-21 is an imperfect proceeding, with multiple jurisdictional shortcomings, whereas Docket No. 3078-22, where respondent filed the motion, is a proper and timely case.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 37915-21 and 3078-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion at Docket No. 3078-22 is denied. The Court on its own motion will issue an Order closing Docket No. 37915-21 on the ground of duplication.