Opinion
12165-23
10-05-2023
ORDER
Kathleen Kerrigan, Chief Judge.
Upon due consideration of respondent's Motion to Close on Ground of Duplication, filed September 20, 2023, it appearing that the petition in this case challenges the same notice of deficiency that petitioner challenges in petitioner's case at Docket No. 12465-23, it is
ORDERED that respondent's above-referenced motion is granted and this case is closed on the grounds of duplication. All future communications with respect to the notice of deficiency issued for petitioner's 2021 tax year should be directed to petitioner's case at Docket No. 14265-23. It is further
ORDERED that petitioner's Motion to Close on Ground of Duplication, filed September 21, 2023, is denied as moot.