Opinion
21025-21S
12-16-2021
Ronald J. Clark & Sally M. Clark Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 20, 2021, respondent filed a Motion To Close On Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of the case at Docket No. 2107-21 inasmuch as both petitions seek review of a notice of deficiency issued with respect to petitioners' 2013 tax year. Upon review of the records in Docket No. 2107-21 and in this case, 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 ground of duplication with respect to the case at Docket No. 2107-21.