Opinion
37835-21L
06-09-2022
DEBORAH DILLON & JAMES DILLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 18, 2022, 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. 27750-21 as, in both cases, petitioners seek review of a notice of deficiency issued with respect to petitioners' 2018 tax year. Although petitioners were provided an opportunity to file an objection to respondent's motion, no response has been received from petitioners. Upon review of the records in this case and the case at Docket No. 27750-21, 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. All future communications concerning petitioners' 2018 tax year should be directed to Docket No. 27750-21.