Opinion
24400-21
12-06-2021
Sang Van Tran & Huong T. Dang Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Upon due consideration of the joint Motion To Close on Ground of Duplication, filed November 30, 2021, by the parties, and review of the records in the above-captioned case at Docket No. 24400-21 and that at Docket No. 20427-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20427-21 and 24400-21, it appearing that the cases are duplicative, it is
ORDERED that parties' just-referenced motion is granted, and the case at Docket No. 24400-21 is closed on the ground of duplication.