Opinion
4140-22
04-19-2022
BONG SANG YEO, 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 April 13, 2022, by respondent, and review of the records in the above-captioned case at Docket No. 4140-22 and that at Docket No. 3663-22W, 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 with respect to petitioner's claim for an award under section 7623 under the Internal Revenue Code. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 3663-22W and 4140-22, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 4140-22 is closed on the ground of duplication.