From Casetext: Smarter Legal Research

Trapp v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20405-22SL (U.S.T.C. Nov. 1, 2022)

Opinion

20405-22SL

11-01-2022

RAYMOND LOUSHOUN TRAPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On October 26, 2022, 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. 19451-22SL as, in both cases, petitioner seeks review of a notice of determination concerning collection action, dated August 4, 2022, issued with respect to petitioner's 2016, 2017, and 2019 tax years. Upon careful review of the records in this case and petitioner's case at Docket No. 19451-22SL, 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 ground of duplication. All future communications concerning the notice of determination concerning collection action issued for petitioner's 2016, 2017, and 2019 tax years shall be directed to Docket No. 19451-22SL.


Summaries of

Trapp v. Comm'r of Internal Revenue

United States Tax Court
Nov 1, 2022
No. 20405-22SL (U.S.T.C. Nov. 1, 2022)
Case details for

Trapp v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND LOUSHOUN TRAPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 1, 2022

Citations

No. 20405-22SL (U.S.T.C. Nov. 1, 2022)