Opinion
15147-23S
01-26-2024
FELICIA COLEY & KEVIN SAVOY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 25, 2024, petitioners filed an Answer. However, further review indicates that this filing appears to be more akin to a Letter.
Upon due consideration, it is
ORDERED that petitioners' Answer, filed January 25, 2024, is recharacterized as petitioners' Letter.