Opinion
8496-23S
07-11-2023
ARAM YAYLOYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the Motion to Close on Ground of Duplication, filed July 3, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 8496-23S and that at Docket No. 7119-23S, it has come to the attention of the Court that the just-cited cases represent a duplication of proceedings, both challenging a notice of deficiency dated March 10, 2023, issued to petitioner for the taxable year 2020.
Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 7119-23S and 8496-23S, it appearing that the cases are duplicative, and petitioner having no objection to the granting of the Motion, it is
ORDERED that respondent's just-referenced Motion is granted, and the case at Docket No. 8496-23S is closed on the ground of duplication. All future filings relating to the notice of deficiency issued to petitioner for the taxable year 2020 shall be directed to the case at Docket No. 7119-23S.