Opinion
14821-21S
10-20-2021
Douglas J. Pew & Donald Kent Croxton Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 26, 2021, an imperfect petition, at docket No. 14821-21S, was filed challenging the notice of deficiency dated March 30, 2021, issued to petitioners for tax year 2018. On June 16, 2021, a second petition was filed, at docket No. 21877-21S, challenging the same deficiency notice issued to petitioners for 2018.
On October 15, 2021, respondent filed a Motion To Close on Ground of Duplication, at docket No. 14821-21S, moving to close that case as duplicative of the case at docket No. 21877-21S. In his motion to close respondent states that petitioners do not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Close filed at docket No. 14821-21S on October 15, 2021, is granted and the case at docket No. 14821-21S is closed due to duplication with the case at docket No. 21877-21S.