Opinion
27095-22
03-29-2023
DENG LOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On March 7, 2023, respondent filed a Motion to Close on Ground of Duplication, asserting therein that this case is a duplicate of petitioner's case at Docket No. 22973-22 inasmuch as the petitions in both cases challenge a notice of deficiency issued for petitioner's 2021 tax year. The case at Docket No. 22973-22, however, was dismissed on January 5, 2023, for petitioner's failure to pay the filing fee.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is denied.