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Sivasithamparam v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 27933-21 (U.S.T.C. Aug. 3, 2022)

Opinion

27933-21

08-03-2022

SURESH SIVASITHAMPARAM & SARATHA SIVASITHAMPARAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Upon due consideration of the Motion To Close on Ground of Duplication, filed February 9, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 27933-21 and that at Docket No. 29577-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging notices of deficiency issued to petitioners with respect to taxable years 2016 and 2017.

Subsequently, however, petitioners filed a response to respondent's motion, asking the Court to allow Docket No. 27933-21 to proceed and to cancel Docket No. 29577-21. Respondent actually noted the same preference in the motion.

Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 27933-21 and 29577-21, it appearing that the cases are duplicative, it is

ORDERED that respondent's just-referenced motion at Docket No. 27933-21 is denied. The Court on its own motion will issue an Order closing Docket No. 29577-21 on the ground of duplication.


Summaries of

Sivasithamparam v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 27933-21 (U.S.T.C. Aug. 3, 2022)
Case details for

Sivasithamparam v. Comm'r of Internal Revenue

Case Details

Full title:SURESH SIVASITHAMPARAM & SARATHA SIVASITHAMPARAM, Petitioners v…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 27933-21 (U.S.T.C. Aug. 3, 2022)