Opinion
28132-21
11-09-2021
Joseph R. Walther & Florentina Walther, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Maurice B. Foley, Chief Judge.
On July 19, 2021, petitioners filed a timely petition at Docket No. 25588-21, seeking review of their 2018 tax year.
On October 25, 2021, petitioners filed an untimely petition at Docket No. 28132-21 also seeking review of their 2018 tax year.
Upon due consideration of the records at Docket Nos. 25588-21 and 28132-21, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 28132-21 is closed on the ground of duplication with Docket No. 25588-21.
Petitioners are reminded that any future filings related to their 2018 tax year should be filed in Docket No. 25588-21.