Opinion
12085-21S
11-04-2021
Bradley A. Kirscher & Berkis Kirscher Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 30, 2021, respondent filed a Motion To Close On Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 19093-21S as, in both cases, petitioners seek review of a notice of deficiency, dated March 26, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the records in Docket No. 5182-21S 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. 19093-21S.