Opinion
4039-23
04-06-2023
WILLIAM NICKLEY & JAMIE NICKLEY, 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 April 5, 2023, it appearing that the petition in this case challenges the same notice of deficiency that petitioners challenge in their case at Docket No. 3424-23, and petitioners having no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted and this case is closed on the grounds of duplication. All future communications with respect to the notice of deficiency issued for petitioners' 2020 tax year shall be directed to petitioners' case at Docket No. 3424-23.