Sledge v. Comm'r of Internal Revenue

Full title: ANN M. SLEDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 27, 2022

No. 13010-22 (U.S.T.C. Jul. 27, 2022)

Opinion

13010-22

07-27-2022

ANN M. SLEDGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

Upon review of the records in the above-captioned case at Docket No. 13010-22 and that at Docket No. 12067-22, 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 petitioner with respect to taxable year 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12067-22 and 13010-22, it appearing that the cases are duplicative, it is

ORDERED that, on the Court's own motion, the case at Docket No. 13010-22 is closed on the ground of duplication. It is further

ORDERED that the Motion To Dismiss, filed July 13, 2022, by petitioner is denied.