Opinion
26168-21
03-24-2022
Aaron Prickett Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of the document in the nature of Motion To Close on Ground of Duplication (albeit mischaracterized as a "Motion To Dismiss"), filed December 6, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 26168-21 and that at Docket No. 20307-21, 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 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20307-21 and 26168-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's December 6, 2021, motion shall be recharacterized as a Motion To Close on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 26168-21 is closed on the ground of duplication.