Opinion
11064-23
07-18-2023
NIKHILKUMAR B. PATEL & SILA N. PATEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the cases at Docket Nos. 11063-23 and 11064-23, the Court notes that the cases are duplicative: Both cases have been filed in response to a Notice of Deficiency dated June 29, 2023, determining a deficiency and a penalty under I.R.C. section 6662(a) in petitioners' federal income tax for the taxable year 2020.
In consideration of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 11063-23. All future filings relating to the above-referenced Notice of Deficiency shall be directed to the case at Docket No. 11063-23.