Opinion
7600-23
06-06-2023
HAROLD A. CLAUDIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan Chief Judge
On June 5, 2023, respondent filed a Motion To Close on Ground of Duplication in the above-captioned matter at Docket No. 7600-23, bringing to the attention of the Court that the case is a duplicate of the proceeding at Docket No. 26843-22, both of which are premised on a notice of deficiency issued to petitioner with respect to taxable year 2021. However, insofar that an Order of Dismissal for Lack of Duplication entered in Docket No. 26843-22 on June 1, 2023, the motion is more properly in the nature of a Motion To Dismiss on Ground of Duplication and should be so recharacterized.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 26843-22 and 7600-23, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the motion, it is
ORDERED that respondent's motion filed June 5, 2023, shall be recharacterized as a Motion To Dismiss on Ground of Duplication. It is further
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 7600-23 is dismissed on the ground of duplication. Petitioner is reminded that if he wishes to have the case at Docket No. 26843-22 reopened, he should file a Ratification of Petition with an original signature in that case on or before July 3, 2023.