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.