Opinion
9120-23SL
06-13-2023
JOHN DESALVIO & BRIDGETTE DESALVIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon review of the records in the cases at Docket Nos. 7991-23SL and 9120-23SL, the Court notes that the cases are duplicative: The Petitions are identical and both cases have been filed in response to a Notice of Determination Concerning Collection Action issued to petitioners with respect to their Federal income tax liabilities for the 2016 taxable year.
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, the case at Docket No. 9120-23SL is closed on the ground of duplication with the case at Docket No. 7991-23SL. All future filings relating to the above-referenced Notice of Determination shall be directed to the case at Docket No. 7991-23SL. It is further
ORDERED that petitioners' Motion to Proceed Remotely, filed May 23, 2023, at Docket No. 9120-23SL is moot.