Opinion
12207-21S
09-15-2021
James Lewis, Jr. & Anna T. Lewis Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 29, 2021, petitioners filed a timely petition at Docket No. 10388-21, seeking review of their 2017 tax year and paid the filing fee. Both petitioners properly executed the petition at Docket No. 10388-21. On July 7, 2021, respondent filed the Answer at Docket No. 10388-21.
On June 23, 2021, petitioners electronically filed an untimely petition at Docket No. 12207-21, also seeking review of their 2017 tax year. By Order served September 3, 2021, the Court directed petitioner Anna T. Lewis to file a ratification of petition at Docket No. 12207-21S. By Order served September 7, 2021, the Court directed petitioners to pay the filing fee at Docket No. 12207-21S. Petitioners have not complied with these orders.
Upon due consideration of the records at Docket Nos. 10388-21 and 12207-21S, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 12207-21S is closed on the ground of duplication with Docket No. 10388-21.
Petitioners are reminded that any future filings related to their 2017 tax year should be filed in Docket No. 10388-21.
1