Opinion
19578-23
12-20-2023
DANA B. HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 6, 2023, petitioner filed the Petition to commence the case at Docket No. 19355-23, seeking review of a notice of deficiency issued for petitioner's 2021 tax year. The filing fee for that case was paid.
On December 11, 2023, petitioner filed another Petition to commence this case at Docket No. 19578-23, seeking review of the same notice of deficiency described above. The filing fee for this case was not paid.
Upon careful review of the records in this case and petitioner's case at Docket No. 19355-23, it appears the two cases are duplicative in that both Petitions seek review of the same notice of deficiency for petitioner's 2021 tax year.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the grounds of duplication. All future communications concerning petitioner's 2021 tax year should be directed to Docket No. 19355-23.