Opinion
17322-22 17605-22
08-29-2022
DIANA LE & JIMMY LE, ET AL Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Upon due consideration, it appearing that the petition in petitioners' case at Docket No. 17605-22 challenges the same notice of deficiency that petitioners challenge in their case at Docket No. 17322-22, it is
ORDERED that, on the Court's own motion, the case at Docket No. 17605-22 is closed on the ground of duplication. All future communications with respect to petitioners' 2019 tax year shall be directed to petitioners' case at Docket No. 17322-22. It is further
ORDERED that the filing fee paid for Docket No. 17605-22 shall be applied to petitioners' case at Docket No. 17322-22.