Opinion
1554-24S
02-02-2024
JOHAN MELO, 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. 1554-24S and that at Docket No. 1553-24S, 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 2021. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 1553-24S and 1554-24S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 1554-24S is closed on the ground of duplication.