Opinion
13745-23
10-13-2023
ALBERTUS SWANEPOEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 11, 2023, 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. 11219-23 as, in both cases, petitioner seeks review of a notice of deficiency issued with respect to petitioner's 2020 tax year. Upon review of the records in this case and petitioner's case at Docket No. 11219-23, 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 the notice of deficiency issued for petitioner's 2020 tax year shall be directed to petitioner's case at Docket No. 11219-23.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you commenced your case in paper form and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you have not previously registered for eAccess, please do not attempt to electronically file documents in your case before first contacting dawson.support@ustaxcourt.gov to register for eAccess.