Opinion
37116-21
04-19-2023
VITEL MOBILE INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge.
On March 10, 2022, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 37116-21, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 27187-21, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2016. However, insofar that a stipulated decision was entered in Docket No. 27187-21 on April 13, 2023, 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. 27187-21 and 37116-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's motion filed March 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. 37116-21 is dismissed on the ground of duplication.