Opinion
13631-22S
07-25-2022
JANET M. GOINGS & JEFFREY A. GOINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On July 21, 2022, 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. 12139-22S as, in both cases, petitioners seek review of a notice of deficiency, dated February 28, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the records in this case and the case at Docket No. 12139-22S, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 12139-22S.