Opinion
26099-21S
01-28-2022
Charles Robert Swanger & Carmen Marie Swanger Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 22, 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. 24800-21S as, in both cases, petitioners seek review of a notice of deficiency, dated April 5, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the records in this case and the case at Docket No. 24800-21S, 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. 24800-21S. It is further
ORDERED that the filing fee petitioners paid in the case at Docket No. 26099-21S shall be applied to the case at Docket No. 24800-21S.