Opinion
22883-22S
01-11-2023
MARLON RAMOS & CRYSTAL B. RAMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge.
On December 16, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 22883-22S, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 20454-22S, both of which are premised on a notice of deficiency issued to petitioners with respect to taxable year 2020. However, insofar that a stipulated decision was entered in Docket No. 20545-22S on December 27, 2022, the motion at this juncture 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. 20545-22S and 22883-22S, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed Decemeber 16, 2022, 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. 22883-22S is dismissed on the ground of duplication.