Opinion
14920-22
09-08-2022
ANGELA MARIA SALGADO & JUAN CARLOS SALGADO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 14920-22 and that at Docket No. 15800-22, 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 2019. However, Docket No. 14920-22 is an imperfect proceeding, with jurisdictional shortcomings, whereas Docket No. 15800-22 is a proper and timely case.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 14920-22 and 15800-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 14920-22 is closed on the ground of duplication.