Opinion
20330-23S
02-14-2024
RAYMOND CHERUIYOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed February 13, 2024, by respondent, and review of the records in the above-captioned case at Docket No. 20330-23S and that at Docket No. 20332-23S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2021. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 20330-23S and 20332-23S, it appearing that the cases are duplicative, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 20330-23S is closed on the ground of duplication.