Opinion
2369-21
10-08-2021
Steve Ou Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 15, 2021, respondent filed a Motion To Close On Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 12064-20L inasmuch as in both cases petitioner seeks review with respect to his tax liabilities for the 2011 tax year. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has not done so. Upon review of the records of the case at Docket No. 12064-20L and this case, respondent's motion appears well-founded.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication with respect to Docket No. 12064-20L.
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