Opinion
15213-23S
09-25-2023
INES MUGISHA & CHARLES CLAUDE RUKUNDO, 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. 15213-23S and that at Docket No. 15212-23S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging an alleged 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. 15212-23S and 15213-23S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 15213-23S is closed on the ground of duplication.