Opinion
18430-23
11-27-2023
MAYWATTIE PERSAUD, 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. 18430-23 and that at Docket No. 18436-23, 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/determination 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. 18430-23 and 18436-23, it appearing that the cases are duplicative, and the filing fee having been paid in the latter case, it is
ORDERED that, on the Court's own motion, the case at Docket No. 18430-23 is closed on the ground of duplication.