Opinion
2675-22
06-24-2022
BRIAN W. LOWER & VANESSA A. LOWE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 14, 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. 2663-22 as, in both cases, petitioners seek review of a notice of deficiency, dated November 22, 2021, issued with respect to petitioners' 2018 tax year. Upon review of the records in this case and petitioners' case at Docket No. 2663-22, 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. All future communications concerning petitioners' 2018 tax year should be directed to Docket No. 2663-22. 1