Opinion
13103-23S
10-16-2023
JESUS RIVERA SANTIAGO, 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 October 11, 2023, by respondent, and review of the records in the above-captioned case at Docket No. 13103-23S and that at Docket No. 12723-23S, 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 issued to petitioner with respect to taxable year 2021. Accordingly, upon due consideration of the foregoing and the records in the cases at Docket Nos. 12723-23S and 13103-23S, 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. 13103-23S is closed on the ground of duplication.