Opinion
15888-22
03-29-2023
DANA B. BUMGARDNER, DECEASED & CYNTHIA T. BUMGARDNER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge.
This case is currently calendared for trial at the Session of the Court commencing on April 17, 2023, in Winston-Salem, North Carolina. On March 27, 2023, the parties filed a Joint Motion to Close on the Ground of Duplication. Therein, the parties state that the petition in this case is a duplicate of the petition filed at Docket No. 27147-21 inasmuch as both petitions contest a May 4, 2021, notice of deficiency sent to petitioners for the 2018 taxable year; accordingly, this case should be closed on ground of duplication. Upon due consideration, it is hereby
ORDERED that the parties' Joint Motion to Close on the Ground of Duplication, filed March 27, 2023, is granted and this case is closed.