I received a 1099 C for tax year 2012 and submitted it as income on my 2012 return. Today I receive a 1099 C for the same account and same dollar amount for tax year 2013. On the 2012 1099 C there is no event code listed in box 6 but on the 2013 1099 C there is the letter G in box 6. Am I obligated to report it as income again this year and if not how do I explain to the IRS that I reported it last year?

Thanks!