Opinion
18176-22L
10-13-2022
CHARLES R. CHEMIS & JULIE A. CHEMIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 6, 2022, 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. 18177-22L as, in both cases, petitioners seek review of a notice of determination concerning collection action, dated July 19, 2022, issued with respect to the same taxable periods ended in 2011 and 2012. Upon review of the records in this case and the case at Docket No. 18177-22L, 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. 18177-22L.