Opinion
33984-21S
01-13-2022
John T. Spruill, Jr. & Paula B. Spruill Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On January 12, 2022, respondent filed a Motion to Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of the case at Docket No. 32914-21S. Respondent states therein that petitioners' views on the Motion are unknown.
A review of the records in Docket Nos. 32914-21S and 33984-21S confirms that, as respondent asserts, the cases are duplicative: Both cases seek redetermination of the deficiency determined in a Notice of Deficiency dated October 4, 2021, issued with respect to petitioners' Federal income tax for the 2018 taxable year. Thus, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioners' substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is closed on the ground of duplication with Docket No. 32914-21S.
Petitioners are reminded that any future filings concerning their Federal income tax for the 2018 taxable year should be filed at Docket No. 32914-21S.