Opinion
15895-21
10-04-2021
Vanz E. Lopez & Elma L. Lopez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 24, 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. 5670-21, inasmuch as in both cases petitioners seek review of a notice of deficiency, dated February 1, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the case at Docket No. 5670-21 and this case, respondent's motion appears well-founded.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication.
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