Opinion
23792-21
11-17-2021
Cornelius L. Webster & Marlana L. Webster Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 30, 2021, petitioners filed the petition to commence this case. Also on June 30, 2021, petitioners filed the petition to commence the case at Docket No. 23819-21S. In both cases, petitioners seek to challenge a notice of deficiency, dated April 5, 2021, issued for their 2018 tax year. On November 12, 2021, respondent filed an answer to the petition at Docket No. 23819-21S.
Because this case is a duplicate of petitioners' case at Docket No. 23819-21S, we will close this case on the ground of duplication. Upon due consideration, it is
ORDERED that this case is closed on the ground of duplication with respect to petitioners' case at Docket No. 23819-21S.