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Simmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 23525-22 (U.S.T.C. Mar. 24, 2023)

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.


Summaries of

Simmons v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 23525-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Simmons v. Comm'r of Internal Revenue

Case Details

Full title:CHESTER CHARLES SIMMONS, III, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 23525-22 (U.S.T.C. Mar. 24, 2023)