Opinion
35451-21
06-15-2022
SANDRA J. IRVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 27, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On June 13, 2022, respondent filed a First Supplement to his motion in which respondent now asserts this case is a duplicate of petitioner's case at Docket No. 17997-21 as, in both cases, petitioner seeks review of a notice of deficiency issued with respect to petitioner's 2018 tax year. Upon review of the records in this case and the case at Docket No. 17997-21, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion, as modified, is granted and this case is closed on the ground of duplication with respect to petitioner's case at Docket No. 17997-21.