Opinion
1837-22
06-01-2022
ALEXANDER G. NEWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On February 22, 2021, respondent issued a notice of deficiency to petitioner for tax year 2018. On March 25, 2021, petitioner filed a petition at Docket No. 10683-21S seeking review of his 2018 tax year. On February 11, 2022, petitioner filed a petition at Docket No. 1837-22, also seeking review of his 2018 tax year. On March 25, 2022, the Court entered a stipulated decision at Docket No. 10683-21S. On April 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket No. 1837-22.
Upon due consideration of the records at Docket Nos. 10683-21S and 1837-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 7, 2022, at Docket No. 1837-22 is denied as moot. It is further
ORDERED that, on the Court's own motion, the case at Docket No. 1837-22 is dismissed on the ground of duplication with Docket No. 10683-21S.