Opinion
940-23S
02-07-2023
ORDER
Kathleen Kerrigan, Chief Judge
Upon review of the records in the above-captioned case at Docket No. 940-23S and that at Docket No. 941-23S, 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 2020. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 940-23S and 941-23S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 940-23S is closed on the ground of duplication.