Opinion
18677-23 4278-24
05-07-2024
MATTHEW C. ALLMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
This case is before the Court on respondent's Motion to Close on Ground of Duplication, filed May 6, 2024, in the case at Docket No. 4278-24. Review of the record in the case at Docket No. 4278-24 shows that the case is a duplicate of petitioner's case filed at Docket No. 18677-23. More specifically, such review shows that, in attempting to electronically file an amended petition as directed in the case at Docket No. 18677-23, petitioner instead filed the document in error as a petition to commence a new case at Docket No. 4278-24.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed May 6, 2024, at Docket No. 4278-24, is granted, in that it is
ORDERED the case at Docket No. 4278-24 is closed on the ground of duplication with the case at Docket No. 18677-23. All future filings relating to the Notice of Deficiency issued to petitioner for the taxable year 2021 shall be directed to the case at Docket No. 18677-23. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed in the case at Docket No. 4278-24 on March 18, 2024, and shall file it, as of the aforementioned date, at Docket No. 18677-23 as petitioner's First Amendment to Petition.
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