Opinion
30526-21S
01-05-2022
Mark J. Sherry & Rose D. Sherry Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 2021, a petition, at docket No. 29637-21S, was filed challenging the notice of deficiency dated June 7, 2021, issued to petitioners for tax year 2018. On June 8, 2021, a second petition, at docket No. 30526-21S, was filed challenging the same deficiency notice issued to petitioners for 2018. On December 23, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 30526-21S, seeking to close that case as duplicative of the case at 29637-21S. In his motion to close respondent states that petitioners do not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Close filed at docket No. 30526-21S on December 23, 2021, is granted and the case at docket No. 30526-21S is closed as duplicative of the case at docket No. 29637-21S.