Opinion
14132-22S
01-11-2023
CORDIA M. ARRINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 12, 2022, petitioner filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Also on August 12, 2022, petitioner filed a Memorandum in Support of Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. However, further review indicates that petitioner's Memorandum appears to be more akin to a Supplement.
Upon due consideration, it is
ORDERED that petitioner's Memorandum in Support of Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected, is recharacterized as petitioner's Supplement to Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. It is further
ORDERED that, on or before February 1, 2023, respondent shall file an objection, if any, to petitioner's above-mentioned motion, as supplemented.