Opinion
27970-21S
12-16-2021
Edwin J. Archer & Lisa K. Archer Petitioners 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 December 10, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 27970-21S and that at Docket No. 19891-21S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2017. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 19891-21S and 27970-21S, it appearing that the cases are duplicative, and petitioners having no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 27970-21S is closed on the ground of duplication.