Opinion
13295-22
08-04-2022
RUSSELL CULVER & STACY A. CULVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 3, 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. 12921-22 as, in both cases, petitioners seek review of a notice of deficiency, dated January 24, 2022, issued with respect to petitioners' 2016 and 2017 tax years. Upon review of the records in this case and petitioners' case at Docket No. 12921-22, 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' 2016 and 2017 tax years should be directed to Docket No. 12921-22.