Opinion
8065-23
09-29-2023
JULIE M. HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 17, 2023, respondent filed in this case a Motion to Close on Ground of Duplication (motion to close). Respondent asserts in his motion that so much of this case relating to tax year 2020 is duplicative of petitioners' case at Docket No. 7668-23S in which petitioner seeks review of a notice of deficiency issued with respect to petitioner's 2020 tax year. Although the Court provided petitioner an opportunity to file an Objection, if any, to respondent's motion to close, petitioner has not done so. Upon review of the records in this case and petitioner's case at Docket No. 7668-23S, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is recharacterized as a Motion to Close on Ground of Duplication as to Taxable Year 2020. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication as to Taxable Year 2020 is granted in that so much of this case related to tax year 2020 is closed on the ground of duplication. All future communications concerning petitioner's 2020 tax year should be directed to Docket No. 7668-23S.