Opinion
8305-23
07-12-2023
DAVID CUSHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed July 10, 2023, it appearing that the petition in this case challenges the same notice of deficiency that petitioner challenges in his case at Docket No. 9721-23S, and petitioner having no objection to the granting of respondent's motion, it is
ORDERED that respondent's above-referenced motion is granted and this case is closed on the grounds of duplication. All future communications with respect to the notice of deficiency issued for petitioner's 2020 tax year shall be directed to petitioner's case at Docket No. 9721-23S.