Opinion
12673-21S
11-02-2021
Steve Kenji Garcia Petitioner 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 1, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 12673-21S and that at Docket No. 12535-21S, 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 petitioner with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12535-21S and 12673-21S, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 12673-21S is closed on the ground of duplication.