Opinion
12209-22S
12-20-2022
WILLIAM D. FELICIANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On July 7, 2022, respondent filed in this case a Motion to Dismiss for Lack of Jurisdiction. On December 18, 2022, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction, indicating therein that he has no objection to this case being dismissed because this case is a duplicate of petitioner's case at Docket No. 11088-22S. A review of the records in this case and in petitioner's case at Docket No. 11088-22S discloses that, in both cases, petitioner seeks review of a notice of deficiency, dated February 22, 2022, issued for his 2019 tax year.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on the Court's own motion, this case is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioner's 2019 tax year shall be directed to petitioner's case at Docket No. 11088-22S.