Opinion
1028-24S
03-15-2024
TIMMY TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 14, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in the motion that this case is a duplicate of petitioner's case at Docket No. 19104-23S as, in both cases, petitioner seeks review of a notice of deficiency, dated October 30, 2023, issued with respect to petitioner's 2021 tax year.
Upon review of the records in this case and petitioner's case at Docket No. 19104-23S, 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 grounds of duplication. All future communications concerning the notice of deficiency issued for petitioner's 2021 tax year should be directed to Docket No. 19104-23S.