Opinion
758-24
01-25-2024
BARBARA HEARNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 17, 2024, petitioner electronically filed a blank Statement of Taxpayer Identification Form, which the Court filed as a Petition in the case at Docket No. 758-24. Shortly thereafter, also on January 17, 2024, the Court received and filed the Petition in the case at Docket No. 759-24, which disputes a notice of deficiency issued to petitioner for tax year 2021.
Upon due consideration of the records in the above-docketed cases, it is
ORDERED that, on the Court's own motion, Docket No. 758-24 is closed on the grounds of duplication with respect to petitioner's case at Docket No. 759-24. All future communications concerning petitioner's 2021 tax year shall be directed to Docket No. 759-24.