Opinion
3163-23
05-09-2023
JAMES CAMPBELL & MARINA CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 3163-23 and that at Docket No. 1917-23S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 1917-23S and 3163-23, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 3163-23 is closed on the ground of duplication. It is further
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to James Campbell as to Taxable Year 2019 and To Strike All References to Petitioner James Campbell as to Taxable Year 2019 is denied.