Opinion
4709-24
04-26-2024
WILLIE RODRIGUEZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 24, 2024, respondent filed in this case a Motion to Close on Ground of Duplication. As grounds for his motion, respondent asserts that this case is a duplicate of petitioner's case at Docket No. 18489-23 as, in both cases, petitioners seeks review of a notice of deficiency issued with respect to petitioner's 2021 tax year. Upon review of the records in this case and petitioner's case at Docket No. 18489-23, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's Motion to Close on Ground of Duplication is granted and this case is closed on the grounds of duplication. All future communications concerning the notice of deficiency issued for petitioner's 2021 tax year should be directed to Docket No. 18489-23.