Opinion
20562-23S
01-04-2024
LAWRENCE B EVANS & ALESHIA M EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 5, 2022, petitioners filed a petition at Docket No. 26912-22S, seeking review of their 2020 tax year and paid the filing fee. On February 14, 2023, respondent filed the Answer at Docket No. 26912-22S.
On December 29, 2023, petitioners filed a second petition at Docket No. 20562-23S, also seeking review of their 2020 tax year.
Upon due consideration of the records at Docket Nos. 26912-22S and 20562-23S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 20562-23S is closed on the ground of duplication with Docket No. 26912-22S.
Petitioners are reminded that any future filings related to their 2020 tax year should be filed in Docket No. 26912-22S.