Opinion
19990-23
01-26-2024
ESTATE OF LAWRENCE TWILL & LINDA TWILL,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed January 25, 2024, by respondent, and review of the records in the above-captioned case at Docket No. 19990-23 and that at Docket No. 17875-23, 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 years 2015, 2016, 2017, 2018, and 2019. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 17875-23 and 19990-23, it appearing that the cases are duplicative, and petitioners having no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 19990-23 is closed on the ground of duplication.