Opinion
1029-23S
08-16-2023
KENNETH A. ESPINAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 16, 2023, 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 petitioner's case at Docket No. 1018-23S as, in both cases, petitioner seeks review of a notice of deficiency, dated November 28, 2022, issued with respect to petitioner's 2020 tax year. Upon review of the records in this case and petitioner's case at Docket No. 1018-23S, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the ground of duplication. All future communications concerning petitioner's 2020 tax year should be directed to Docket No. 1018-23S.