Opinion
13009-23S 14108-23S
10-12-2023
DUYEN H. LONG & TRAN THUY VY PHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 14, 2023, the Court filed a Petition at Docket No. 13009-23S, in which petitioners challenged a notice of deficiency for tax year 2021. On August 31, 2023, the Court filed a Petition at Docket No. 14108-23S, in which petitioners challenged the same notice of deficiency for tax year 2021, using somewhat different language.
On October 10, 2023, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 14108-23S.
Upon due consideration, and for cause, it is
ORDERED that the Petition filed in the case at Docket No. 14108-23S shall be filed in the case at Docket No. 13009-23S as an Amended Petition. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is granted, and the case at Docket No. 14108-23S is closed on the ground of duplication.