Opinion
16183-21
09-28-2021
Amy L. Peterson & Thomas D. Peterson 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 September 24, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 16183-21 and that at Docket No. 10697-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging an invalid notice of deficiency issued to petitioners with respect to taxable year 2018. The case at Docket No. 10697-21 has already been dismissed for lack of jurisdiction on the ground of invalidity.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 10697-21 and 16183-21, 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. 16183-21 is closed on the ground of duplication.
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