Opinion
16829-22S
09-16-2022
CATHLEEN PATRICIA HANNAN BADGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 2, 2022, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 14495-22S as, in both cases, petitioner seeks review of a notice of determination concerning relief from joint and several liability under section 6015 issued with respect to petitioner's 2017 tax year. Upon review of the records in this case and petitioner's case at Docket No. 14495-22S, 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 ground of duplication. All future communications concerning the notice of determination concerning relief from joint and several liability under section 6015 issued with respect to petitioner's 2017 tax year shall be directed to Docket No. 14495-22S.