Opinion
17373-23S
12-20-2023
EVELIN HUERTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 18, 2023, respondent filed a Motion to Close on Ground of Duplication, requesting that this case be closed on the ground that it is a duplicate of petitioner's case at Docket No. 17375-23S. Respondent states therein that petitioner's views on the Motion are unknown.
A review of the records at Docket Nos. 17373-23S and 17375-23S confirms that, as respondent asserts, the cases are duplicative: Both cases seek review of the same notice of deficiency issued to petitioner for the taxable year 2021. Thus, 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 Motion to Close on Ground of Duplication is granted, and this case is closed on the ground of duplication with the case at Docket No. 17375-23S. All future filings with respect to the notice of deficiency issued to petitioner for the taxable year 2021 shall be directed to the case at Docket No. 17375-23S.