Opinion
1054-23S
04-17-2023
PEDRO E. MARTINEZ & JOSEFA A. PAYAMPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed March 24, 2023; it appearing that this case and the case at Docket No. 27984-22 are duplicative; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is hereby closed on the ground of duplication with the case at Docket No. 27984-22. All future filings relating to the Notice of Deficiency issued to petitioners for the taxable year 2020 shall be directed to the case at Docket No. 27984-22.