Opinion
12339-21
10-12-2021
Norman Holbrook Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 30, 2021, respondent filed a Motion to Close on Ground of Duplication, asserting therein that this case is a duplicate of petitioner's case at Docket No. 11074-21 inasmuch as both petitions challenge a notice of deficiency issued to petitioner for his 2018 tax year. Although the Court directed petitioner to file an objection, if any, to the granting of respondent's motion, petitioner has not done so.
Upon review, it appears that this case is a duplicate of petitioner's case at Docket No. 11074-21 and, accordingly, it is
ORDERED that respondent's above-referenced motion is granted and this case is closed on the ground of duplication with respect to Docket No. 11074-21.
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