Opinion
37658-21L
03-30-2022
KATRINA WINGATE, Petitioner 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 March 28, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 37568-21L and that at Docket No. 37551-21L, 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 years 2012, 2014, and 2015. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 37551-21L and 37658-21L, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 37658-21L is closed on the ground of duplication.