Opinion
27749-21
01-28-2022
Deborah A. Dillon & James R. Dillon Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 23, 2021, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 27750-21 as, in both cases, petitioners seek review of a notice of deficiency, dated June 1, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the records in this case and petitioners' case at Docket No. 27750-21, 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 the ground of duplication with respect to petitioners' case at Docket No. 27750-21.