Opinion
13931-21S
08-03-2021
Alejandro Ruiz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On March 17, 2021, petitioner filed, at docket No. 9786-21S, a petition challenging the notice of deficiency dated January 25, 2021, issued to him for tax year 2018. The Court's $60.00 filing fee in docket No. 9786-21S was paid. On April 23, 2021, petitioner filed a second petition, at docket No. 13931-21S, challenging the same deficiency notice issued for 2018. On July 29, 2021, respondent filed, at docket No 13931-21S, a Motion To Close on Ground of Duplication seeking to close that case as duplicative of the case at docket No. 9786-21S. In his motion to close respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Close filed at docket No. 13931-21S is granted and that case is closed as duplicative of the case at docket No. 9786-21S.