Opinion
18763-21
09-20-2021
ORDER
Maurice B. Foley Chief Judge
Upon receipt of correspondence from petitioner and review of the records in the above-captioned case at Docket No. 18763-21 and that at Docket No. 9459-21S, 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 2017. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 9459-21S and 18763-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 18763-21 is closed on the ground of duplication.
1