Opinion
23525-22
03-24-2023
CHESTER CHARLES SIMMONS, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On February 10, 2023, respondent filed in this case a Motion to Close on Ground of Duplication. Respondent asserts in his motion that this case is a duplicate of petitioner's case at Docket No. 22627-22 as, in both cases, petitioner seeks review of a notice of deficiency, dated July 25, 2022, issued with respect to petitioner's 2019 tax year. Upon review of the records in this case and petitioner's case at Docket No. 22627-22, respondent's motion appears well-supported.
In view of the foregoing, it is
ORDERED that respondent's above-described motion is granted and this case is closed on the grounds of duplication. All future communications concerning petitioner's 2019 tax year shall be directed to Docket No. 22627-22.