Opinion
6945-23S
06-27-2023
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On February 11, 2023, petitioner filed a petition to commence the case at Docket No. 1950-23L, seeking review of a notice of determination concerning collection action issued to petitioner for his income tax liability with respect to tax year 2017. That case is currently pending before the Court.
On May 4, 2023, petitioner filed the petition to commence this case, indicating therein that with respect to his 2017 tax year he seeks to challenge a notice of deficiency, a notice of determination concerning collection action, and a notice of determination concerning joint and several liability under section 6015 (or failure of IRS to make determination within 6 months after election or request for relief).
Upon review of the records in this case and petitioner's case at Docket No. 1950-23L, it appears that so much of this case relating to a notice of determination concerning collection action for petitioner's 2017 tax year is duplicative of petitioner's case at Docket No. 1950-23L.
In view of the foregoing, it is
ORDERED that, on or before July 19, 2023, petitioner and respondent shall each show cause in writing why so much of this case relating to a notice of determination concerning collection action issued for petitioner's 2017 tax year should not be closed on the grounds of duplication with respect to petitioner's case at Docket No. 1950-23L.