Opinion
22233-21
10-13-2021
C. Dominguez Salazar & I. De La Cueva Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
Upon receipt of an informal communication from petitioners and review of the records in the above-captioned case at Docket No. 22233-21 and that at Docket No. 16408-21, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioners with respect to taxable year 2018. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 16408-21 and 22233-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 22233-21 is closed on the ground of duplication.
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