Opinion
8288-22
08-03-2023
MAX M. SAWAF & RENE SAWAF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Juan F. Vasquez Judge.
On April 12, 2023, respondent filed a Motion to Close on Ground of Duplication on the ground this case is a duplicate of the case filed at docket No. 2007-22. The Court ordered the parties to show cause, in writing, on or before July 6, 2023, why this case should not be dismissed for lack of jurisdiction on the ground that the notice of deficiency on which this case is based is invalid. Respondent filed a response on July 6, 2023, and no response has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is dismissed on the ground of duplication with docket No. 2007-22.