Opinion
25124-21
11-19-2021
Linda Sue Nelson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On May 11, 2021, petitioner filed the petition to commence the case at Docket No. 17055-21, seeking review of a notice of deficiency, dated February 1, 2021, issued for her 2018 tax year.
On July 12, 2021, petitioner filed the petition to commence this case, in which petitioner also seeks review of a notice of deficiency, dated February 1, 2021, issued for her 2018 tax year.
Upon due consideration, it appearing that the above-referenced cases are duplicative inasmuch as petitioner seeks review of the same notice of deficiency in each case, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication with petitioner's case at Docket No. 17055-21. 1