Opinion
23672-22
01-09-2023
CHRISTOPHER EAST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon review of the records in this case and petitioner's case at Docket No. 23845-22S, it appears that these cases are duplicative as in each case petitioner seeks review of a notice of deficiency, dated August 15, 2022, issued for petitioner's 2020 tax year. Respondent has filed a Motion to Close on Ground of Duplication in petitioner's case at Docket No. 23845-22S. However, in the Court's view, this case is the more appropriate case to close on the grounds of duplication.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the grounds of duplication with petitioner's case at Docket No. 23845-22S. All future communications concerning petitioner's 2020 tax year shall be directed to Docket No. 23845-22S.