Chen v. Comm'r of Internal Revenue

Full title: PENG CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 5, 2023

No. 8819-23S (U.S.T.C. Jun. 5, 2023)

Opinion

8819-23S

06-05-2023

PENG CHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

On June 3, 2023, petitioner electronically filed the petition to commence this case, seeking to challenge a notice of deficiency issued for petitioner's 2021 tax year. The Court's filing fee for this case was not paid.

On June 3, 2023, petitioner also electronically filed the petition to commence the case at Docket No. 8820-23S, seeking to challenge a notice of deficiency issued for petitioner's 2021 tax year. The filing fee for that case was paid.

The two above-referenced cases appear to be duplicative as, in both cases, petitioner seeks review of a notice of deficiency issued for petitioner's 2021 tax year.

In view of the foregoing, it is

ORDERED that this case is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioner's 2021 tax year shall be directed to petitioner's case at Docket No. 8820-23S.