Opinion
1616-22S
03-07-2022
Robert Anthony Santangelo & Lorraine Santangelo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed February 25, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 1616-22S and that at Docket No. 116-22S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, incorporating substantially identical petitions both challenging the notice of deficiency dated October 4, 2021, issued to petitioners with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 116-22S and 1616-22S, and respondent's statement that petitioners do not object to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 1616-22S is closed on the ground of duplication