Opinion
23735-21
01-04-2022
Ronald Eric Reed Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 10, 2021, respondent filed a Motion to Close on Ground of Duplication (motion to close). Respondent asserts in his motion to close that this case is a duplicate of petitioner's case at Docket No. 24017-21 as, in both cases, petitioner seeks review of a notice of deficiency, dated April 12, 2021, issued with respect to petitioner's 2018 tax year. Respondent indicates that petitioner does not object to the granting of his motion to close. On December 23, 2021, respondent filed a Motion for Leave to File Out of Time Answer and concurrently lodged an answer to the petition.
Upon review of the records in this case and the case at Docket No. 24017-21, respondent's motion to close appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 24017-21. It is further
ORDERED that respondent's Motion for Leave to File Out of Time Answer is denied as moot.