Opinion
7430-23S
05-19-2023
JOSUE D. BORREGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order served May 15, 2023, the above-captioned case at Docket No. 7430-23S was closed on ground of apparent duplication with the proceeding at Docket No. 7426-23S, insofar as both petitions attached the same notice of deficiency issued to petitioner with respect to taxable years 2019, 2020, and 2021. Subsequently, on May 16, 2023, petitioner filed a Motion to Vacate Order of Closure for Duplication, clarifying therein that the petition at Docket No. 7426-23S was intended to dispute the determinations for 2020, that the petition at Docket No. 7430-23S was intended to dispute the determinations for 2021, and no petition was filed to challenge 2019.
Accordingly, the premises considered, it is
ORDERED that petitioner's just-referenced Motion to Vacate Order of Closure for Duplication is granted, and the Court's Order served May 15, 2023, is hereby vacated and set aside.