Opinion
7166-21S
06-14-2021
Stephen A. Rattray & Karen B. Rattray Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On September 14, 2020, petitioners filed a petition, at docket No. 11664-20S, challenging the notice of deficiency dated August 1, 2020, issued to petitioners for taxable year 2017. On March 3, 2021, petitioners filed a second petition, at docket No. 7166-21S, seeking review of the same notice of deficiency issued to petitioners for 2017. On June 8, 2021, respondent filed, at docket No. 7166-21S, a Motion To Close on Ground of Duplication moving to close that case as duplicative of the case at docket No. 11664-20S. In his motion to close respondent states that petitioners do not object to the granting of the motion. The premises considered, it is
ORDERED that respondent's Motion To Close filed at docket No. 7166-21S on June 8, 2021, is granted and that case is closed as duplicative of the case at docket No. 11664-20S.