Opinion
18685-23
01-12-2024
RALPH D'ADAMO & PATRICIA D'ADAMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 3, 2023, petitioners filed the Petition to commence the case at Docket No. 17365-23S, seeking to challenge a notice of deficiency, dated August 7, 2023, issued with respect to their 2020 tax year.
On November 28, 2023, petitioners filed the Petition to commence this case, seeking to challenge the same notice of deficiency described above.
On January 8, 2024, 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. 17365-23S as, in both cases, petitioners seek review of a notice of deficiency, dated August 7, 2023, issued with respect to petitioners' 2020 tax year. Upon review of the records in this case and petitioners' case at Docket No. 17365-23S, 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' 2020 tax year should be directed to Docket No. 17365-23S.