Opinion
20635-23
02-13-2024
NICHOLAS BORKUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 9, 2024, 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. 20181-23S as, in both cases, petitioner seeks review of a notice of deficiency issued with respect to petitioner's 2021 tax year. Respondent also represents that petitioner does not object to the granting of his motion. Upon review of the records in this case and petitioner's case at Docket No. 20181-23S, 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 petitioner's 2021 tax year should be directed to Docket No. 20181-23S.