Opinion
692-24
01-18-2024
ANTHONY WILLIAMS & AUGUST WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 15, 2024, petitioners filed an incomplete petition at Docket No. 692-24, seeking review of a notice of deficiency dated October 17, 2023. On January 16, 2024, petitioners paid the filing fee at Docket No. 692-24.
Also on January 15, 2024, petitioners filed a second petition at Docket No. 695-24, also seeking review of a notice of deficiency dated October 17, 2023. Petitioners attached a copy of the notice of deficiency to their petition filed at Docket No. 695-24, which determines a deficiency for tax years 2016 through 2018. By Order served January 17, 2024, the Court directed petitioners to pay the filing fee in Docket No. 695-24, on or before February 16, 2024. To date, petitioners have failed to comply with this Order.
Upon due consideration of the records at Docket Nos. 692-24 and 695-24, it appearing that the cases are duplicative, it is
ORDERED that, on the Court's own motion, the case at Docket No. 692-24 is closed on the ground of duplication with Docket No. 695-24.
Petitioners are reminded that any future filings related to their 2016 through 2018 tax years should be filed in Docket No. 695-24.