Opinion
15679-21S
09-28-2021
Robert P. McParland Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 15, 2021, respondent filed a motion to close on ground of duplication, asserting that this case should be closed for duplication with petitioner's case at Docket No. 13978-21 as in both cases petitioner seeks to challenge a notice of deficiency issued to him for his 2018 tax year. Respondent states in his motion that petitioner has no objection to the granting of the motion. A review of the records in the two cases indicates that respondent's motion is well-founded.
Upon due consideration, it is
ORDERED that respondent's motion to close on ground of duplication is granted and this case is closed for duplication with the case at Docket No. 13978-21.
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