Opinion
9171-20
01-07-2022
Michael Dry Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Richard T. Morrison, Judge.
On January 3, 2022, 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 number 6102-20, as, in both cases, petitioner seeks review of a notice of deficiency, dated February 18, 2020, issued with respect to petitioner's 2017 tax year. Respondent indicates that petitioner does not object to the granting of his motion to close. Upon review of the records in this case and the case at docket number 6102-20, 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. 6102-20.