Opinion
32143-21
03-03-2022
Andrea Marina Vickerie Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 32143-21 and that at Docket No. 36890-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of determination issued to petitioner with respect to taxable year 2016. However, Docket No. 32143-21 has a record less complete for jurisdictional purposes, whereas Docket No. 36890-21 is a more proper and timely case.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 32143-21 and 36890-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 32143-21 is closed on the ground of duplication.