Opinion
11508-23S
09-18-2023
BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of the Motion To Close on Ground of Duplication, filed July 27, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 11508-23S and that at Docket No. 10940-23S, 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. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 10940-23S and 11508-23S, it appearing that the cases are duplicative, and petitioners having filed no objection to the granting of the motion, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 11508-23S is closed on the ground of duplication.