Opinion
27745-21
08-10-2022
CINDA K. OLDS & MICHAEL P. OLDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
On August 9, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 26117-21 as, in both cases, petitioners seek review of a notice of deficiency, dated July 26, 2021, issued with respect to petitioners' 2018 tax year.
Upon review of the records in this case and the case at Docket No. 26117-21, respondent's motion appears well-supported. Furthermore, on August 4, 2022, a stipulated decision was entered in petitioners' case at Docket No. 26117-21.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted in that this case is dismissed on the ground of duplication with respect to petitioners' case at Docket No. 26117-21.