Opinion
12516-21
04-19-2024
VIELLA S. FITZGERALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
On April 15, 2024, the parties filed a Joint Motion to Close on the Ground of Duplication in this case. The parties assert in their motion that this case is a duplicate of petitioner's case at Docket No. 12514-21, as in both cases, petitioner contests respondent's determination of a deficiency due for the tax year 2013. Upon review of the records in this case and petitioner's case at Docket No. 12514-21, the Joint Motion appears well-supported.
In view of the foregoing, it is
ORDERED that the above-referenced motion is granted and this case is closed on ground of duplication. All future communications concerning petitioner's 2013 tax year should be directed to Docket No. 12514-21.