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.