Opinion
26625-21
12-30-2021
Stephen A. Goveia Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 1, 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 petitioner's case at Docket No. 22922-21S as, in both cases, petitioner seeks review of a notice of deficiency issued with respect to petitioner's 2018 tax year. Respondent indicates that petitioner does not object to the granting of his motion. Upon review of the records in the case at Docket No. 22922-21S and in this case, 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 ground of duplication with respect to petitioner's case at Docket No. 22922-21S.