Opinion
5900-24S
05-23-2024
RIMAS V. MIKNAITIS & AMBER M. MIKNAITIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed May 22, 2024, by respondent, and review of the records in the above-captioned case at Docket No. 5900-24S and that at Docket No. 5897-24S, 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 2021. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 5897-24S and 5900-24S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 5900-24S is closed on the ground of duplication.