Opinion
11796-24S
09-20-2024
AMBER NICKENS & AUTUMN NICKENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 18, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts that this case is a duplicate of petitioners' case at Docket No. 8936-24S as, in both cases, petitioners seek review of a notice of deficiency, dated March 11, 2024, issued with respect to petitioners' 2021 tax year. Respondent also states that petitioners do not object to the granting of the motion. Upon review of the records in this case and petitioners' case at Docket No. 8936-24S, 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 the notice of deficiency issued for petitioners' 2021 tax year should be directed to petitioners' case at Docket No. 8936-24S.