Opinion
14015-23L
09-08-2023
CLINTON CHESTNUT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Review of the records in the cases at Docket Nos. 14015-23L and 14049-23L shows that the cases are duplicative: Both cases dispute the same notice of determination concerning collection action dated August 4, 2023, and issued to petitioner with respect to income tax liabilities for the taxable year 2018. See I.R.C. §§ 6320(c), 6330(d). Accordingly, we will close this case on the ground of duplication.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with the case at Docket No. 14049-23L. All future filings relating to the above-referenced notice of determination shall be directed to the case at Docket No. 14049-23L.