Opinion
27665-21
03-10-2022
Noah Strickland & Michelle Willner Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 10, 2021, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 25977-21S as, in both cases, petitioners seek review of a notice of deficiency, dated July 19, 2021, issued with respect to petitioners' 2019 tax year. Upon review of the records in this case and the case at Docket No. 25977-21S, respondent's motion appears well-supported.
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 petitioners' case at Docket No. 25977-21S. 1