Opinion
7745-21S
03-10-2022
James Matthew Stephens & Teresa A. Stephens Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 16, 2021, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 5726-21S as, in both cases, petitioners seek review of notices of deficiency issued with respect to their 2017 tax year. Respondent also states that petitioners do not object to the granting of his motion. Upon review of the records in this case and the case at Docket No. 5726-21S, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 5726-21S. 1