Opinion
13723-21
04-26-2022
LUCIO A. MORENO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
Upon review of the records in the above-captioned case at Docket No. 13723-21 and that at Docket No. 31898-21, it has come to the attention of the Court that the just-cited cases both appear to involve notices of deficiency issued to petitioner with respect to the 2018 taxable year. Such scenario raises multiple questions, including ones of validity and/or duplication.
Accordingly, the premises considered, it is
ORDERED that, on or before May 23, 2022, respondent shall file a report, or alternatively, an appropriate motion, addressing the just-described two notices.