Opinion
5045-23
07-06-2023
RANDALL JERARD TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 17, 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. 2117-23 as, in both cases, petitioner seeks review of a notice of deficiency, dated February 14, 2022, issued with respect to petitioner's 2020 tax year. Upon review of the records in this case and petitioner's case at Docket No. 2117-23, respondent's motion appears well-supported. Furthermore, although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
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. Future communications concerning the notice of deficiency issued for petitioner's 2020 tax year should be directed to petitioner's case at Docket No. 2117-23.