Opinion
22462-21S
10-06-2021
Alicia D. Henderson & Daniel R. Henderson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On May 10, 2021, petitioners filed a timely petition at Docket No. 16181-21, seeking review of their 2018 tax year. On September 16, 2021, respondent filed the Answer at Docket No. 16181-21.
On September 13, 2021, petitioners electronically filed an untimely petition at Docket No. 22462-21S, also seeking review of their 2018 tax year.
Upon due consideration of the records at Docket Nos. 16181-21 and 22462-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 22462-21S is closed on the ground of duplication with Docket No. 16181-21.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 16181-21.
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