Opinion
5700-23
04-18-2023
SIDNEY I. LEE, 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. 5700-23 and that at Docket No. 5701-23, 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 years 2019 and 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 5700-23 and 5701-23, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 5700-23 is closed on the ground of duplication.