Opinion
7845-21L
08-27-2021
Ingrid L. De La Cruz & Jose P. Maldonado Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 3, 2021, respondent filed in this case a motion to close on ground of duplication. Respondent asserts in his motion that this case should be closed as it is a duplicate of petitioners' case at Docket No. 759-21L inasmuch as in both cases petitioners seek review of a notice of determination concerning collection action, dated January 20, 2021, issued for petitioners' 2015, 2016, and 2017 tax years. Upon review of the records in the two just-described cases, it appears that respondent's motion is well-founded.
Upon due consideration, 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 Docket No. 759-21L. It is further
ORDERED that the filing fee paid by petitioners in this case shall be applied to the case at Docket No. 759-21L.