Opinion
29356-21S
01-03-2022
ORDER
Maurice B. Foley Chief Judge
On June 28, 2021, a petition, at docket No. 23045-21S, was filed challenging the notice of deficiency dated March 29, 2021, issued to petitioner for tax year 2018. On September 7, 2021, a second petition, at docket No. 29356-21S was filed challenging the same notice of deficiency notice issued to petitioner for 2018. On December 22, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 29356-21S, seeking to close that case as duplicative of the case at docket No. 23045-21S. 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. 29356-21S on December 22, 2021, is granted and the case at docket No. 29356-21S is closed as duplicative of the case at docket No. 23045-21S.