Opinion
3291-22S
03-01-2023
CATHERINE L. CURTISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon review of the records at Docket Nos. 3291-22S and 3309-22, the Court notes that the cases are duplicative: Both cases seek review of a Notice of Deficiency dated November 29, 2021, determining a deficiency and I.R.C. sections 6651(a)(1) and (2) additions to tax in petitioner's Federal income tax for the 2018 taxable year.
Accordingly, and for cause, it is
ORDERED that, on the Court's own motion, the case at Docket No. 3291-22S is closed on the ground of duplication with the case at Docket No. 3309-22.
All future filings concerning the Notice of Deficiency issued to petitioner for the 2018 taxable year shall be directed to the case at Docket No. 3309-22.