Opinion
27055-21S
01-06-2022
Arkan Abbott Shallal & Sarah Erica Shallal Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On December 3, 2021, respondent filed in this case a Motion to Close On Ground of Duplication (motion to close). Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 25488-21 as, in both cases, petitioners seek review of a notice of deficiency issued for petitioners' 2017 tax year. On December 29, 2021, respondent filed a Motion for Leave to File Out of Time Answer and concurrently lodged his answer to the petition.
Upon review of the records in the case at Docket No. 25488-21 and in this case, respondent's motion to close this case 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 petitioners' case at Docket No. 25488-21. It is further
ORDERED that respondent's Motion for Leave to File Out of Time Answer is denied as moot.