Opinion
10235-23
08-22-2023
TIMMY LYNN DUKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 16, 2023, respondent filed in this case a Motion to Dismiss for Lack of Jurisdiction and Close on the Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 10041-23 as, in both cases, petitioner seeks a refund in connection with his 2018 and 2019 tax years. Upon review of the records in this case and petitioner's case at Docket No. 10041-23, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and Close on the Ground of Duplication is recharacterized as a Motion to Close on Ground of Duplication. It is further
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is closed on the ground of duplication. All future communications concerning petitioner's 2018 and 2019 tax years shall be directed to the case at Docket No. 10041-23.