Opinion
7180-24
05-29-2024
CARL EDLINGTON & LESLIE L. EDLINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon review of the records in the above-captioned case at Docket No. 7180-24 and that at Docket No. 7888-24, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2021. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 7180-24 and 7888-24, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 7180-24 is closed on the ground of duplication. The filing fee paid at Docket No. 7180-24 will be applied to the timely case at Docket No. 7888-24.