Opinion
15149-23
11-21-2023
JEREMY D. PELLAR & HALLE R. PELLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 20, 2023, respondent filed in this case a Motion to Close on Ground of Duplication. As grounds for his motion, respondent asserts that this case, filed September 20, 2023, is a duplicate of petitioners' case at Docket No. 14394-23, filed September 7, 2023, as in both cases petitioners seek review of a notice of deficiency, dated May 30, 2023, issued with respect to petitioners' 2021 tax year. Upon review of the records in this case and petitioners' case at Docket No. 14394-23, 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 grounds of duplication. All future communications concerning petitioners' 2021 tax year should be directed to Docket No. 14394-23.