Opinion
14861-21
09-10-2021
Michael Garbus & Bonnie Garbus Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 7, 2021, respondent filed, at docket No. 14861-21, a Motion To Dismiss which the Court will recharacterize as respondent's Motion To Close on Ground of Duplication. In his motion respondent states that: (1) on April 7, 2021, a petition was filed, at docket No. 12567-21, challenging the notice of deficiency dated March 1, 2021, issued to petitioners for tax year 2018; (2) on April 21, 2021, a second petition was filed, at docket No. 14861-21, challenging the same deficiency notice issued to petitioners for 2018; and (3) petitioners do not object to the granting of the motion.
An examination of the records in the cases at docket Nos. 12567-21 and 14861-21 discloses those two cases are duplicative in that they involve the same deficiency notice issued to petitioners for 2018. Accordingly, the Court will grant respondent's motion filed at docket No. 14861-21. The foregoing considered and for cause, it is
ORDERED that respondent's Motion To Dismiss filed at docket No. 14861-21 on September 7, 2021, is recharacterized as respondent's Motion To Close on Ground of Duplication. It is further
ORDERED that respondent's above Motion To Close filed at docket No.14861-21 on September 7, 2021, is granted in that docket No. 14861-21 is closed due to duplication as to the case at docket No. 12567-21.
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