Opinion
564-23
01-24-2023
JAMES L. HERBERT & KORENA HERBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 564-23 and that at Docket No. 560-23, 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 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 560-23 and 564-23, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 564-23 is closed on the ground of duplication.