Opinion
14377-20
06-15-2022
PATRICIA MARIE CAPPETTA & GERALD ALBERT CAPPETTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Elizabeth Crewson Paris, Judge.
On December 10, 2020, a petition was filed with this Court as to taxable year 2017, in this case Docket No. 14377-20. On November 30, 2020, a petition was filed with this Court as to taxable year 2017, in Docket No. 13994-20. On September 9, 2021, respondent filed a Motion to Close on Ground of Duplication in this case, Docket No. 14377-20. On September 22, 2021, the Court ordered petitioners to file a response to respondent's motion by October 15, 2021. To date nothing has been received by or on behalf of petitioners. On October 13, 2021, the Court held a telephone conference call with the parties. Petitioners do not object to the granting of respondent's motion to close this case on the ground of duplication. After due consideration, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted, in that this case is dismissed and closed on the ground of duplication.