Opinion
545-24
04-03-2024
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 14, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. As grounds for that motion, respondent asserts that so much of this case relating to a notice of determination concerning collection action issued with respect to petitioner's 2017 tax year is a duplicate of petitioner's case at Docket No. 1950-23L. Although the Court provided petitioner an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so. Furthermore, upon review of the records in this case and petitioner's case at Docket No. 1950-23L, respondent's motion appears well-supported.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is recharacterized as a Motion to Close on Ground of Duplication as to a Notice of Determination Concerning Collection Action. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication as to a Notice of Determination Concerning Collection Action is granted and so much of this case relating to a notice of determination concerning collection action is closed on the grounds of duplication.
All communications concerning the notice of determination concerning collection action issued to petitioner for his 2017 tax year should be directed to petitioner's case at Docket No. 1950-23L .