Opinion
11066-21
07-22-2022
RICHARD S. HARMAN & JANICE B. HARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On September 10, 2021, respondent filed in the above-docketed matter, a Motion to Close on Ground of Duplication. In his motion, respondent asserts that this case is a duplicate of petitioners' case at Docket No. 15688-22S as, in both cases, petitioners seek review of a notice of deficiency issued with respect to petitioners' 2018 tax year. However, on May 19, 2022, a stipulated decision was entered in petitioners' case at Docket No. 15688-22S.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 11066-21 and 15688-21S, it appearing that the cases are duplicative, it is
ORDERED that the above-described motion is granted in that this case is dismissed on the ground of duplication with petitioners' case at Docket No. 15688-22S.