Opinion
30803-21
12-13-2021
Steven Douglas Owens Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed December 10, 2021, by respondent, and review of the records in the above-captioned case at Docket No. 30803-21 and that at Docket No. 21287-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 21287-21 and 30803-21, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 30803-21 is closed on the ground of duplication.