Opinion
4523-22
04-18-2022
MISTY GILL & CHAD BLACKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 4523-22 and that at Docket No. 6719-22S, 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 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 4523-22 and 6719-22S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 4523-22 is closed on the ground of duplication.