Opinion
28296-21S
12-13-2021
Dennis C. Bresnahan & Kathryn M. Bresnahan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On April 30, 2021, a petition, at docket No. 14536-21S, was filed challenging the notice of deficiency dated February 1, 2021, issued to petitioners for tax year 2018. On August 20, 2021, a second petition was filed, at docket 28296-21S, challenging the same deficiency notice issued to petitioners for 2018. On December 10, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 28296-21S, seeking to close that case as duplicative of the case at docket No. 14536-21S. In his motion to close respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Close filed at docket No. 28296-21S on December 10, 2021, is granted and the case at docket No. 28296-21S is closed as duplicative of the case at docket No. 14536-21S.