Opinion
17169-23
12-21-2023
ANNE WILSON & NEIL WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 20, 2023, 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. 16958-23S as, in both cases, petitioners seek review of a notice of deficiency, dated August 14, 2023, issued with respect to petitioners' 2021 tax year. Respondent also states that petitioners do not object to the granting of his motion. Upon review of the records in this case and petitioners' case at Docket No. 16958-23S, 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' 2021 tax year should be directed to Docket No. 16958-23S.