Opinion
14826-24
09-17-2024
JANE F. KAUVAR & EVERETT J. ATHENS, JR., 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. 14826-24 and that at Docket No. 14883-24, 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 2021. Insofar as both cases were timely filed, but the case at Docket No. 14883-24 was the more complete, with the filing fee paid, the case at Docket No. 14883-24 should be allowed to continue, while the case at Docket No. 14826-24 should be closed.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 14826-24 and 14883-24, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 14826-24 is closed on the ground of duplication.