Opinion
385-23S
02-08-2023
ORDER
Kathleen Kerrigan Chief Judge.
On February 6, 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. 26635-22 as, in both cases, petitioner seeks review of a notice of deficiency, dated September 6, 2022, issued with respect to petitioner's 2017 tax year. Upon review of the records in this case and petitioner's case at Docket No. 26635-22, 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 2017 tax year shall be directed to Docket No. 26635-22.