Opinion
11919-24
09-20-2024
MEIMEI YAO & GUOJIAN CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 19, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioners' case at Docket No. 11918-24 as, in both cases, petitioners seek review of a notice of deficiency, dated May 29, 2024, issued with respect to petitioners' 2021 tax year. Upon review of the records in this case and petitioners' case at Docket No. 11918-24, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described Motion to Close on Ground of Duplication is granted and this case is closed on the ground of duplication. All future communications concerning petitioners' the notice of deficiency issued for petitioners' 2021 tax year should be directed to Docket No. Docket No. 11918-24.