Opinion
29642-21
12-03-2021
Susan Lobo Baker & James Otis Baker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 5, 2021, petitioners filed a petition at Docket No. 29639-21, seeking review of their 2018 tax year. On November 8, 2021, petitioners paid the filing fee at Docket No. 29639-21.
Also on November 5, 2021, petitioners filed a petition at Docket No. 29642-21 seeking review of their 2018 tax year. The filing fee is unpaid at Docket No. 29642-21.
Upon due consideration of the records at Docket Nos. 29639-21 and 29642-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 29642-21 is closed on the ground of duplication with Docket No. 29639-21.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 29639-21.