Opinion
16758-23
12-14-2023
ZARAH G. BATES & RICHARD T. BATES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 23, 2023, petitioners filed the Petition. Therein petitioners referenced an attached "Exhibit A," consisting of the notice of deficiency challenged in the petition, but no such exhibit was attached.
On December 11, 2023, respondent filed the Answer. Subsequently, also on December 11, 2023, petitioners filed a document titled "Exhibits," which appears to be the "Exhibit A" omitted from the Petition.
Upon due consideration, it is
ORDERED that petitioners' document titled "Exhibits," filed on December 11, 2023, at Docket Index No. 6, shall be recharacterized as a First Amendment to Petition.