Opinion
10025-21S
11-02-2021
Thomas J. Crothers, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On September 28, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition in this case was not filed within the time prescribed by the Internal Revenue Code. Thereafter, on October 6, 2021, respondent filed a Motion to Close On Ground of Duplication (motion to close). Respondent asserts in his motion to close that this case is a duplicate of petitioner's case at Docket No. 2310-21S as, in both cases, petitioner seeks review of a notice of deficiency, dated October 13, 2020, issued with respect to petitioner's 2019 tax year. Respondent states that petitioner does not object to the granting of his motion to close. Upon review of the records at Docket No. 2310-21S and in this case, respondent's motion to close appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is closed on the ground of duplication with respect to petitioner's case at Docket No.2310-21S. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot.