Opinion
8485-24 8721-24
07-01-2024
KELLY E. CAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 27, 2024, respondent filed a Motion to Close on Ground of Duplication in the case at Docket No. 8721-24. Therein, respondent asserts that the foregoing case is a duplicate of the case at Docket No. 8485-24, insofar as both cases seek review of the same notice of deficiency issued to petitioner on or about February 26, 2024, for the taxable year 2021. A review of the records in these cases confirms that, as respondent asserts, the cases are duplicative. However, at this time the record in the case at Docket No. 8721-24 is better developed. We will therefore close the case at Docket No. 8485-24 on our own motion. It is accordingly
ORDERED that, on the Court's own motion, the case at Docket No. 8485-24 is closed on the ground of duplication with the case at Docket No. 8721-24. 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. 8721-24. It is further
ORDERED that respondent's above-referenced Motion to Close on Ground of Duplication is denied as moot.