Opinion
24026-22
01-09-2023
LAMICHA DENEA WISE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 14, 2022, petitioner electronically filed the petition to commence this case, indicating that petitioner seeks review of a notice of deficiency for petitioner's 2020 tax year. On November 14, 2022, petitioner also electronically filed a petition to commence a case at Docket No. 24039-22, seeking review of the same just-described notice of deficiency.
Upon review of the records in these cases, it appears that these cases are duplicative. On January 4, 2023, respondent filed an Answer in the case at Docket No. 24039-22. Therefore, the Court will close this case on the grounds of duplication with petitioner's case at Docket No. 24039-22.
In view of the foregoing, it is
ORDERED that, on the Court's own motion, this case is closed on the ground of duplication. All future communications concerning petitioner's 2020 tax year shall be directed to petitioner's case at Docket No. 24039-22.