Opinion
37023-21
03-20-2023
ODETTE LARROCHE GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's June 20, 2023, New York, New York, trial session. On November 4, 2021, petitioner sent the Internal Revenue Service (IRS) a letter in which she stated that she "received [the] notice of deficiency for the year 2019 . . . and do[es] not agree with [the] assessment." An IRS examination officer forwarded petitioner's letter to the Court, characterizing it as "taxpayer's request to petition the United States Tax Court." The Court received the letter and filed it as a petition in this case.
On November 10, 2021, petitioner filed a petition seeking review of the same notice of deficiency issued to her for 2019. That case was filed at Docket No. 34955-21S, and the parties reached a settlement. On January 20, 2023, the Court entered a stipulated decision in the case at Docket No. 34955-21S.
On March 17, 2023, respondent filed a Motion to Close on Ground of Duplication, urging that this case be closed because the petition in this case is duplicative of the petition that was filed in the case at Docket No. 34955-21S. Respondent represents that petitioner does not oppose the granting of this Motion. Upon review of the records in the two cases, the Court finds that the petitions are indeed duplicative.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication, filed March 17, 2023, is granted, and this case is closed on the ground of duplication with the case at Docket No. 34955-21S.