Opinion
8924-24
07-24-2024
MICHAEL J. GRACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 23, 2024, respondent filed a Motion to Close on Ground of Duplication. Therein, respondent asserts that this case is a duplicate of the case filed at Docket No. 8416-24. Respondent states that petitioner's views regarding the granting of the Motion are unknown.
Review of the record in this case confirms that, as respondent asserts, it is a duplicate of the case at Docket No. 8416-24: Both cases seek review of the same notice of deficiency issued to petitioner on or about February 20, 2024, for the taxable year 2021. Consequently, the Court would be prepared on its own motion to close this case on the ground of duplication if respondent had not already so moved. In view of the foregoing, and the fact that the Motion concerns a purely administrative matter that bears no impact on petitioner's substantive rights, we will grant the Motion forthwith.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is closed on the ground of duplication with the case at Docket No. 8416-24. All future filings relating to the notice of deficiency issued to petitioner for the taxable year 2021 shall be directed to the case at Docket No. 8416-24.