Opinion
16753-21
11-18-2021
Thomas A. Taylor & Kristi N. Taylor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 16753-21 and that at Docket No. 29937-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both attempting to challenge a notice of deficiency issued to petitioners with respect to taxable year 2017. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16753-21 and 29937-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 16753-21 is closed on the ground of duplication. It is further
ORDERED that the Motion To Dismiss for Lack of Jurisdiction filed September 20, 2021, by respondent at Docket No. 16753-21 is denied. 1