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Garcia v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 19271-21 (U.S.T.C. Nov. 7, 2022)

Opinion

19271-21

11-07-2022

JESUS GARCIA & SHANNON GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge

On November 9, 2021, 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. 19272-21 as, in both cases, petitioners seek review of the same notice of deficiency issued with respect to petitioners' 2018 tax year. Although the Court directed petitioners to file an Objection, if any, to respondent's motion, petitioners failed to do so. On November 3, 2022, respondent filed a First Supplement to his motion. In that Supplement respondent further states the Court entered a stipulated decision in Docket No. 19272-21 on March 21, 2021, and that the parties have resolved all issues in this case at Docket No. 19271-21. Upon review of the records in this case and the case at Docket No. 19272-21, respondent's motion, as supplemented, appears well-supported.

In view of the foregoing, it is

ORDERED that respondent's above-described motion, as supplemented, is granted in that this case is dismissed on the ground of duplication with respect to petitioners' case at Docket No.19272-21.


Summaries of

Garcia v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 19271-21 (U.S.T.C. Nov. 7, 2022)
Case details for

Garcia v. Comm'r of Internal Revenue

Case Details

Full title:JESUS GARCIA & SHANNON GARCIA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 19271-21 (U.S.T.C. Nov. 7, 2022)