Opinion
18739-21S
01-06-2022
Song Chou & Claire Chou Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed November 8, 2021, it appearing that the petition in this case challenges the same notice of deficiency that petitioners challenges in their case at Docket No. 18427-21S, it is
ORDERED that respondent's above-referenced motion is granted and this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 18427-21S.