Opinion
21171-21
11-03-2021
William Lester Smith & Rowena D. Smith Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On June 1, 2021, a petition, at docket No. 19702-21, was filed challenging the notice of deficiency dated March 22, 2021, issued to petitioners for tax year 2018. On September 2, 2021, a second petition, at docket No. 21171-21, was filed challenging the same deficiency notice issued to petitioners for 2018. On October 29, 2021, respondent filed, at docket No. 21171-21, a Motion To Close on Ground of Duplication seeking to close that case at docket No. 21171-21 as duplicative of the case at docket No. 19702-21. 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 on Ground of Duplication is granted and the case at docket No. 21171-21 is closed as duplicative of the case at docket No. 19702-21.