Opinion
25948-21
11-08-2022
BARBARA PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 25948-21 and that at Docket No. 22090-21, 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 petitioner with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 22090-21 and 25948-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 25948-21 is closed on the ground of duplication. The filing fee paid at Docket No. 25938-21 will be applied to the ongoing case at Docket No. 22090-21, where a First Amended Petition was filed.