Opinion
35910-21
02-23-2022
Brandon Sommers Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley Chief Judge
On February 10, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 35910-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 33169-21, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2018. However, insofar as a stipulated decision was entered in Docket No. 33169-21 on February 10, 2022, the motion 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. 33169-21 and 35910-21, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the motion, it is
ORDERED that respondent's motion filed February 10, 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. 35910-21 is dismissed on the ground of duplication.