Opinion
17730-21
11-03-2021
Melquisedec Tapnio Escobar & Luisa Lourdes V. Escobar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed November 2, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 17730-21 and that at Docket No. 16668-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable years 2017 and 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16668-21 and 17730-21, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 17730-21 is closed on the ground of duplication.