Opinion
27660-22
02-06-2023
CARLA D. KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon review of the records in the above-captioned case at Docket No. 27660-22 and that at Docket No. 27270-22S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency issued to petitioner with respect to taxable year 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 27270-22S and 27660-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 27660-22 is closed on the ground of duplication. The filing fee paid at Docket No. 27660-22 will be applied to the remaining case at Docket No. 27270-22S.