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Viola v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2023
No. 1921-23 (U.S.T.C. Aug. 29, 2023)

Opinion

1921-23

08-29-2023

WILLIAM VIOLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Kathleen Kerrigan, Chief Judge

On August 28, 2023, respondent filed a Motion to Close on Ground of Duplication. Therein, respondent requests that this case be closed on the ground that it is a duplicate of the case filed at Docket No. 27044-22S. There is no objection to the granting of the Motion.

Review of the records in the cases at Docket Nos. 27044-22S and 1921-23 shows that, as respondent asserts, the cases are duplicative: Both cases seek review of a Notice of Deficiency issued to petitioner for the taxable year 2020. However, a decision was entered in the case at Docket No. 27044-22S on August 21, 2023. Accordingly, we will take action as set forth below.

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced Motion is granted in that this case is dismissed on the ground of duplication with the case at Docket No. 27044-22S.


Summaries of

Viola v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2023
No. 1921-23 (U.S.T.C. Aug. 29, 2023)
Case details for

Viola v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM VIOLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 29, 2023

Citations

No. 1921-23 (U.S.T.C. Aug. 29, 2023)