Opinion
26312-21S
10-21-2021
Allan Feker & Peony Chua Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On July 6, 2021, petitioners filed a timely petition at Docket No. 24507-21S, seeking review of their 2017 tax year.
On July 22, 2021, petitioners filed an untimely petition at Docket No. 26312-21S also seeking review of their 2018.
Upon due consideration of the records at Docket Nos. 24507-21S and 26312-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 26312-21S is closed on the ground of duplication with Docket No. 24507-21S.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 24507-21S.