Opinion
5870-21S
11-02-2021
Carllene M. Placide-Edwards Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon review of the records in the above-captioned case at Docket No. 5870-21S and that at Docket No. 15775-21S, 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 2018. Although respondent on September 1, 2021, filed a Motion To Dismiss for Lack of Jurisdiction at Docket No. 5870-21S, on the ground that the petition was not timely filed, and as to which petitioner had no objection, respondent also advised of the duplication. Hence, at this juncture, and in light of the remaining ongoing proceeding, it is more appropriate to close this case at Docket No. 5870-21S on the ground of duplication.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 5870-21S and 15775-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 5870-21S is closed on the ground of duplication. It is further
ORDERED that respondent's just-referenced September 1, 2021, motion is denied.