Opinion
33012-21S
12-22-2021
Marcos L. Mercado Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon further review of the record, it appears that this case is a duplicate of petitioner's case filed at Docket No. 28192-21S, in that the petitions in both cases seek review of a notice of deficiency, dated July 26, 2021, issued for petitioner's 2018 tax year.
Accordingly, upon due consideration, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 28192-21S.