Opinion
30511-21
01-07-2022
Neil E. Groff & Denise A. Groff Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 16, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 30511-21, seeking to close that case as duplicative of the case at docket No. 29654-21. An examination of the records in the two cases at docket Nos. 29654-21 and 30511-21 discloses those cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2018. The foregoing considered and for cause, it is
ORDERED that respondent's above-referenced motion is granted and the case at docket No. 30511-21 is closed due to duplication with the case at docket No. 29654-21.