Opinion
3143-23
04-11-2023
CLAUDIA PORTILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion To Close on Ground of Duplication, filed March 29, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 3143-22 and that at Docket No. 27957-22, 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 2020. More specifically, on March 10, 2023, petitioner attempted to file electronically a First Amended Petition at Docket No. 27957-22. However, the document was improperly filed as a petition to commence a new case at this Docket No. 3143-22. The Court has since uploaded the document in the intended proceeding.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 27957-22 and 3143-23, it is
ORDERED that respondent's just-referenced motion is granted, and the case at Docket No. 3143-23 is closed on the ground of duplication.