Opinion
27178-21S
12-16-2021
Richard Gregory Perrin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On December 8, 2021, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 27178-21S, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 15249-21S, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2018. However, insofar that a stipulated decision was entered in Docket No. 15249-21S on November 15, 2021, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 15249-21S and 27178-21S, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed December 8, 2021, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 21278-21S is dismissed on the ground of duplication.