Opinion
13972-22
01-12-2023
ALFREDO W. MABANAG, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 8, 2022, petitioner filed a petition at Docket No. 8524-22 seeking review of his 2018 tax year. On June 21, 2022, petitioner paid the filing fee at Docket No. 8524-22.
On June 22, 2022, petitioner filed a second untimely petition at Docket No. 13972-22, also seeking review his 2018 tax year. The filing fee is unpaid at Docket No. 13972-22.
Upon due consideration of the records at Docket Nos. 8524-22 and 13972-22, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 13972-22 is closed on the ground of duplication with Docket No. 8524-22.
Petitioner is reminded that any future filings related to his 2018 tax year should be filed in Docket No. 8524-22.