Opinion
23609-22
01-19-2023
KAI LIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 18, 2023, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 22489-22S as, in both cases, petitioner seeks review of a notice of deficiency, dated July 26, 2022, issued with respect to petitioner's 2019 and 2020 tax years. Upon review of the records in this case and petitioner's case at Docket No. 22489-22S, however, it appears that the case at Docket No. 22489-22S would be the more appropriate case to close on the grounds of duplication.
In view of the foregoing, it is ORDERED that respondent's Motion to Close on Ground of Duplication is denied.