Opinion
27902-21S
12-10-2021
Irene M. Borrego Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On February 18, 2020, petitioner filed a timely petition at Docket No. 3065-20S, seeking review of her 2012 and 2013 tax years.
On October 22, 2021, petitioner filed an untimely petition at Docket No. 27902-21S also seeking review of her 2012 and 2013 tax years.
Upon due consideration of the records at Docket Nos. 3065-20S and 27902-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 27902-21S is closed on the ground of duplication with Docket No. 3065-20S.
Petitioner is reminded that any future filings related to her 2012 and 2013 tax years should be filed in Docket No. 3065-20S.