Opinion
20631-21L
10-22-2021
Leodis C. Matthews APC Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 4, 2021, a petition, at docket No. 20631-21L, was filed challenging the notice of determination concerning collection action dated April 30, 2021, issued with respect to petitioner's tax years 2011 through 2017. On June 7, 2021, a second petition, at docket No. 20828-21L, was filed challenging the same April 30, 2021, notice of determination issued to petitioner for 2011 through 2017.
On October 20, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 20631-21L, seeking to close that case as duplicative of the case at docket No. 20828-21L In his motion to close respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Close is granted and the case at docket No. 20631-21L is closed as duplicative of the case at docket No. 20828-21L.