Opinion
7514-23
08-10-2023
DOUGLAS E. BRAXTON & MARIA N. BRAXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 9, 2023, petitioners made two electronic filings, designating them as (1) a First Amended Petition and (2) a First Amendment to Petition. Review of these filings shows that the First Amended Petition consists of the first page of an amended petition form and that the First Amendment to Petition consists of the second page of such form.
Upon due consideration and for cause, it is
ORDERED that petitioners' First Amendment to Petition is recharacterized as petitioners' First Amendment to Amended Petition.