Opinion
17871-21
09-27-2021
Susan Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 17, 2021, a petition was filed, at docket No. 16637-21S, challenging the notice of deficiency dated February 16, 2021, issued to petitioner for tax year 2017. On May 17, 2021, petitioner filed a second petition, at docket No. 17871-21S, challenging the same deficiency notice issued to her for 2017. On September 24, 2021, respondent filed, at docket No. 17871-21S, a Motion To Close on Ground of Duplication moving to close that case as duplicative of the case at docket No. 16637-21S. In his motion to close, at docket No. 17871-21S, 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, at docket N. 17871-21S, is granted and that case is closed as duplicative of the case at docket No. 16637-21S.
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