Opinion
18591-23S
01-19-2024
ORDER
Kathleen Kerrigan, Chief Judge
On January 11, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 16725-23 as, in both cases, petitioner seeks review of a notice of deficiency, dated July 31, 2023, issued with respect to petitioner's 2021 tax year. Respondent also states that petitioner does not object to the granting of his motion. Upon review of the records in this case and petitioner's case at Docket No. 16725-23, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described 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 2021 tax year should be directed to Docket No. 16725-23.